Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 296 - AT - Central ExciseDemand of duty u/s 3A under compounded levy scheme - production. Ingots and billets of non-alloy steel - whether the goods is classifiable under Heading No. 7206.90 or 7224.90 of the CETA. - Held that:- When the Chemical Examiner’s report on the various elements contained in the respondent's sample is compared with the specifications, for non-alloy steel as specified in Note 1 (f) of Chapter 72, the conclusion is that the respondent’s items would fall for classification under other alloy steel under 7206.90. Consequently, respondent stands covered by the Compounded Levy Scheme and is required to discharge duty as per this scheme, as alleged by the Revenue. It is fairly obvious that under this provision, the respondent is required to come out with a positive declaration if they were manufacturing the products covered by the scheme. It stands established by the report of the chemical examiner that what has been manufactured by the respondent is non-alloy steel products whereas what has been declared by them is otherwise. Under the circumstances, we are inclined to take the view that this is nothing but deliberate withholding of information which will make this a fit case to invoke extended time limit under the proviso to section 11A of the Act for demand of duty. Alowance of Modvat Credit - the allowability will need to be evaluated with reference to the Modvat Rules prevailing in at the relevant time. - For this limited purpose, the matter is remanded to the Original Adjudicating Authority. Demand of duty with penalty confirmed - Decided in favor of revenue.
|