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2010 (5) TMI 449 - CESTAT, NEW DELHIProduction caacity based duty – Re-determination of duty – Assessee once opting for compounded levy scheme, not entiteled to opt out before expiry of financial year – in order to opt out of the scheme and/or get the annual capacity of the furnace determined, the assessee has to approach the competent authority in that regard and invite an order modifying the determination of the capacity of production - no such order was obtained by the respondents - Commissioner (Appeals) was not the competent authority in this regard - Commissioner (Appeals) clearly erred in giving concession to the respondents in the duty liability contrary to the provisions of Section 3A read with the provisions of Rule 96-ZO – appeal allowed and order set aside
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