TMI Blog2012 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Rule 12 of the Central Excise Rule, 2002 and accordingly, the imposition of penalty on the appellant under Rule 27 for violation of Rule 12 is not correct in law - appeal is allowed - E/1757/2010 - M/18/12/SMB/C-IV - Dated:- 19-3-2012 - P R Chandrasekharan, J. For Appellant: Shri H G Dharmadhikari, Adv. For Respondent: Ms D M Rurando, Dy. Comm. (AR) Per: P R Chandrasekharan: 1. The appeal, COD and stay application are filed against order-in-appeal No.PKS/144/BEL/2010 dated 21/06/2010 passed by Commissioner of Central Excise Customs (Appeals), Belapur. 2. The condonation is for a period of 12 days and delay is due to the appellant's sickness. Considering the reasons stated by the appellant is satisfactory, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorised agent of such person. 4.1 Further, Rule 2 (e) of Central Excise Rules, 2002 defines "duty" as: "duty" means the duty payable under Section 3 of the Act. 4.2 The Ld. Advocate contends that in respect of compounded levy scheme, the excise duty is levied under Section 3A of the Central Excise Act and not under Section 3. Therefore, the provisions of Central Excise Rules, 2002 would apply in respect of duty paid under Section 3 and not in respect of duty paid under Section 3A of the said Central Excise Act. Accordingly, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to file monthly return in the prescribed format of the production or removal of the goods and give other particulars within 10 days of the close of the month to which the return relates. The assessee by definition under Rule 2 (c) is a person who is liable for payment of duty assessed and duty' means duty payable under Section 3 of the Central Excise Act. In the instant case the duty payment has been made under Rule 3A of the Act and not under Section 3. Therefore, the provisions of Rule 12 have no application whatsoever and there is no requirement on the part of the appellant to file a monthly return in ER1 form or in any other form. Notification No. 17/07-CE is a complete code in itself and prescribes the duties and responsibilities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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