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2010 (12) TMI 45 - BOMBAY HIGH COURTCompounded levy are framed under the Central Excise Act, 1944 - CESTAT holding that the provisions of section 11B do not apply to the scheme of compounded levy - Held that: - Tribunal in its judgment dated 10/04/2006 in the case of Shivagrico Implements Ltd. V/s. Commissioner of Central Excise, Jaipur reported in 2006 (199) E.L.T. 55 (Tri.-LB) has held that the provisions of Section 11B applies to the scheme of compounded levy - set aside and the matter is restored to the file of the adjudicating authority to decide the question afresh - appeal is disposed off accordingly
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