TMI Blog2011 (3) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... be drawn with the Modvat Scheme, because even in that particular scheme, Section 11A of the Act had no application with regard to time limit in the administration of that scheme. Importing of elements of one scheme of tax administration to a different scheme of tax administration would be wholly inappropriate as it would disturb the smooth functioning of that unique scheme. The time limit prescribed for one scheme could be completely unwarranted for another scheme and time limit prescribed under Section 11A of the Act is no exception. - 2715 OF 2003 , 2717 OF 2003 , 3988 OF 2003 - - - Dated:- 10-3-2011 - MUKUNDAKAM SHARMA, ANIL R. DAVE , JJ. JUDGMENT Dr. MUKUNDAKAM SHARMA, J. 1. The issue that falls for considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved by the determination made, the appellants filed an appeal before the Customs, Excise Gold (Control) Appellate Tribunal, (in short `the Tribunal') New Delhi, whereby and whereunder the Tribunal remanded the matter back to the Commissioner for the re-determination of the value. 5. A show cause notice was issued to the appellants on 03.11.1998, contending that the demand of the duty has to be based on the capacity determination of 3355MT, for which the recovery of duty under Section 11A of the Act amounting to Rs 2,19,750.00 was to be made. 6. On 11.12.1998, the appellants changed the parameters of their re-rolling mill and applied for the re-determination of the annual capacity for fresh declaration in terms of Capac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our conclusion. 9. It was submitted by the counsel appearing for the appellants that the provisions of Section 11A of the Act are mandatory for recovery of any duty short levied and short paid. The learned counsel for the petitioner further contended that the Section 11A of the Act stipulates the procedure to be followed invariably and without exception for recovery of any duty which has not been levied or not paid or short paid or erroneously refunded. The counsel referred to sub Section (2) of Section 11A of the Act which stipulated that the determination of amount of duty short levied etc, from a person is to be made after considering his representation in the matter. In this case since the recovery proceedings have been initiated un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral excise duty on goods manufactured in the country. Under the same, Rule 96P of the Rules stipulate the method of payment and Rule 96P contains detailed provision regarding time and manner of payment and it also contains provisions relating to payment of interest and penalty in event of delay in payment or non-payment of dues. Thus, this is a comprehensive scheme in itself and general provisions in the Act and Rules are excluded. 13. The judgments of this court in the cases of Commissioner of C. EX Customs v. Venus Castings (P) Ltd as reported in 2000 (117) ELT 273 (SC) and, Union of India v. Supreme Steels and General Mills as reported in 2001 (133) ELT 513 (SC), has clearly laid down the principle that the, compound levy scheme i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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