TMI Blog2010 (5) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... /2007 - A/448-450/2010-WZB/AHD - Dated:- 14-5-2010 - S/Shri Ashok Jindal, Member (J) and B.S.V. Murthy, Member (T) REPRESENTED BY : Shri Mukund Chauhan , C.A. , for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T) ]. - The issue involved in these appeals is common and hence being disposed of by this common order. The point to be decided is whether the appellant is required to pay the additional excise duty levied under Textiles and Textiles Articles Act, once they have paid duty in terms of Notification No. 33/2001-C.E., dated 28-6-01. 2. The special procedure for payment of duty on embroidery fabrics (commonly referred to as the 'Compounded Levy Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notification for compounded levy is not the rate of any schedule of Central Excise Tariff Act, 1985. Therefore, no additional excise duty is payable. He relies upon the decision of Hon'ble Supreme Court in the case of M/s. Venus Castings Pvt. Ltd. - 2000 (117) E.L.T. 273 (S.C.) in support of his contention that the compounded levy scheme and other schemes are alternative to each other and cannot be combined. The Commissioner (Appeals) has simply considered amount of duty prescribed under the compounded levy scheme as duty of Excise under Central Excise Act, 1944 and thereby has followed the hybrid system of collection of duty. He also submits that no penalty could have been imposed since short levy arises as a result of interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial used in the production or manufacture of such goods), are assessed to duty, there shall be levied and collected a duty of excise equal to 15% of the total amount so chargeable on such goods. (2). The duties of excise referred to in sub-section (1) in respect of goods specified in the Schedule shall be in addition to the duties of excise chargeable on such goods under the Central Excise Act, 1944 or any other law for the time being in force and shall be levied for the purpose of Union and the proceeds thereof shall not be distributed among the States. (3). The provisions of the Central Excise Act, 1944, and the rules made there under, including those relating to refunds and exemptions from duties, shall, so far as may ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
