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2016 (9) TMI 370 - HC - Central ExciseRecovery of duty - annual capacity of production - consequential monthly duty liability fixed by the Jurisdictional Commissioner - manufacture of non-alloy steel ingots and billets - Chapter Sub-Heading No.7206.90 of the Schedule to the Central Excise Tariff Act, 1985 - Section 3A of the Central Excise Act, 1944 - CENVAT credit - Rule 57AB of the Central Excise Rules, 1944 - Held that: - the decision in the case Kalai Magal Alloys Steel Pvt. Ltd., v. CESTAT, Chennai [2014 (1) TMI 1335 - MADRAS HIGH COURT] has been relied upon, where it was held that the scheme is comprehensive, as regards payment of duty, time and manner of payment. The said judgment is also applicable, on the grounds of exclusion of the general provisions of the Act and the Rules, during the period of the compounded levy scheme. When the general provisions of availing cenvat credit are excluded, consequences thereof, is to make payment through PLA, which means remittance in cash - demand of duty justified. Imposition of penalty - Rule 96ZO(3) of the Central Excise Rules, 1944 - Held that: - imposition of penalty set aside. appeal disposed off - decided partly in favor of appellant.
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