TMI Blog2003 (10) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... grawal, Member (T)]. The Revenue has filed this appeal against the Order-in-Appeal Nos. 61-62/2003, dated 14-2-2003, by which the Commissioner (Appeals), has allowed the revision of A.S.P. to the respondents, M/s. Jai Bharat Industries. 2. Shri U. Raja Ram, learned D.R., submitted that the respondents manufacture aluminium circles; that they filed A.S.P. with the Range Superintendent for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , has allowed the revision of the A.S.P. relying upon the decision of the Tribunal in Jupiter Industries v. C.C.E., 2001 (137) E.L.T. 1018. Learned D.R., further, submitted that the compounded levy is a special procedure for payment of Central Excise duty under which a manufacturer discharges duty liability by making payment of amount fixed per machine under the relevant excise rules; that the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixing of A.S.P., the respondents have informed the Range Superintendent under their letter dated 7-6-98 that they have reduced the rolling machine size from 32 to 29.9 and requested him to verify the same so that they may submit revised A.S.P.; that they have submitted revised A.S.P. on 18-6-98, which was forwarded by the Superintendent to the Assistant Commissioner; that the Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making payment of amount fixed per machine under Rule 96ZB. The rates per machine are fixed in terms of Notification issued under Rule 96ZB(1). We observe that sub-rule (2) of Rule 96ZA provides that the application made by the manufacturer for special procedure can cover a period less than 12 months. Learned Advocate, for the respondents, has shown that this power to grant special procedure under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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