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2016 (6) TMI 570 - AT - Central ExciseShort payment of duty on account of non-consideration of revised parameters - Held that:- As per the provisions of Rule 4 of Capacity Determination Rules, 1997, re-determination of APC and benefit of concessional rate of duty based on d factor is warranted only in case of change in existing parameter. As the change in parameter is made effective w.e.f. 17.10.1997 only, for the period prior to 17.10.1997, Commissioner rightly and correctly fixed APC based on existing parameters. Hence,find that the demand for duty short paid by the Assessee as mentioned in Show Cause Notice sustains on merits and warrants confirmation and recovery Period of limitation - Held that:- Recoveries of amounts under the compounded levy scheme for re-rollers is not covered by the general time limit prescribed under Section 11A of Central Excise Act, 1944. In the light of above decision, the time limit factor does not affect the validity of the Show Cause Notice. See M/s Venus Casting and Raghuvir (India) Ltd [2000 (4) TMI 37 - SUPREME COURT OF INDIA]. Hence no deficiency in the above finding of the learned Commissioner to the extent confirmation of duty. However, penalty and interest under Rule 96ZP of erstwhile Central Excise Rules,1944 cannot be sustained in view of the recent judgment of the Hon ble Supreme Court in the case of Shree Bhagwati Steel Rolling Mills Vs.CCE, [2015 (11) TMI 1172 - SUPREME COURT] - Decided partly in favour of assessee.
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