9911796707
TMI Blog2013 (12) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The appellant are manufacturers of MS Ingots. They were operating under the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944 read with Rule 96ZO(3) of the Central Excise Rules, 1944 and accordingly their monthly liability had been determined by the Commissioner (Appeals) based on their annual capacity of production. During the period from Jan. 98 to May, 1998, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause, that in view of this, the duty demand confirmed by the Asstt. Commissioner is not sustainable, that in this regard, she relied upon the judgment of the Hon'ble Gujarat High Court in the case of Krishna Processors v. Union of India - 2012 (280) E.L.T. 186 (Gujarat) wherein Hon'ble High Court held that any proceedings concluded after omission of Section 3A would not survive in view of omissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Gujarat High Court cited by the ld. Counsel is not applicable. He, therefore, pleaded that this is not a case for waiver. 5. I have considered the submissions from both the sides and perused the records. In this case there is no dispute that the proceedings for demand of duty short paid, which has been initiated by the issue of show cause notice on 18-11-1998 had been concluded by issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The judgment of Hon'ble Gujarat High Court in the case of Krishna Processors (supra) is not applicable to this case, as what has been held in that judgment is that all proceedings for recovery which were pending as on 11-5-2001 even if initiated prior to omission of the rule would thereafter lapse, while in this case, the adjudication proceedings for confirmation of duty had been completed much b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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