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2017 (1) TMI 82 - AT - Central ExciseWhether the appellant is required to discharge the Central Excise duty for the period January 2000 to March 2000 as per the Compounded Levy Scheme and annual production of capacity fixed by the Commissioner of Central Excise, Aurangabad? - Held that: - the judgment of the Tribunal in the case of Shiv Surendra Steel Rolling Engg. Mills [ 2014 (7) TMI 699 - CESTAT NEW DELHI ] would be squarely applicable in the case in hand. In the said judgment, the Tribunal had clearly recorded that once Rule 96ZP was omitted from 01.03.2001 along with other Rules, the demand cannot be assessed even if the show-cause notice is prior to omission of the said Rules - Appeal allowed.
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