TMI Blog1977 (6) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... Compounded Levy Scheme . It is contained in Rules, 92A to 93F in Chapter V of the Central Excise Rules, 1944. Under the scheme, duty is payable for each centrifugals, instead of a total production of sugar at full rate mentioned in the X Schedule. Thus the manufacturers of Khandsari Sugar stand to benefit by opting to that scheme and in fact, the petitioners in all these writ petitions did so. 3. It is sufficient for me if I refer to the facts in W. P. No. 723 of 1976. The petitioner started functioning his unit with one centrifugal since the last week of November, 1973. He was paying duty on one centrifugal only every week. Due to the availability of sugarcane, the petitioner thought it fit to instal another centrifugal from 1-1-1976. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commencing from 15-2-1976. He paid under protest. The petitioner made two representations to the Collector of Central Excise on 13-2-1976, and 16-2-1976 in this regard. He says that in addition, he has also made oral representations to him, but the Collector said that the matter was decided by the Government of India on the administrative side and the demands issued are correct in law and he cannot help him. He did not pass any written orders or communicate them to the petitioner. Hence he had filed the petition. 4. It is submitted by Sri Jogayya Sarma, the learned Council for the petitioners in these writ petitions, that according to the rules, the duty is payable only on the number of centrifugals that actually work in a week, but not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication, these rules apply but not the other provisions. The application should be made every year so as to cover a period of at least one manufacturing season. Under Rule 92B, the Central Govt. fixes from time to time a rate of duty by a Notification in the Official Gazette. It is fixed having regard to two factors (i) average production in India of Khandsari Sugar per week, for different sizes of centrifugals installed for the manufacture of Khandsari sugar, and (ii) any other relevant factor. The rate of duty is fixed per week or per month for each such centrifugals. Payment of such duty shall be in full discharge for the duty leviable on his production of Khandsari Sugar during the period for which the said amount has been paid. If th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, he should declare the number and size of centrifugals installed or proposed to be installed together with their height and diameter, the permission so granted for a whole season is subject to the condition of his making weekly payment of duty. lf such application is not made or weekly deposits are not made, the manufacturer is liable to pay duty on his entire production of Khandsari Sugar during the season. 9. The Government of India issued Notification No. 96/75, dated 30-4-1975 under Rule 92B, fixing weekly rate of duty for different sizes of centrifugals. The application to be made under Rule 92A should be in Form A.S.P. The application made under Rule 92C should be in Form A.R. 8. 10. Four prominent features stand out in these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or centrifugals that were removed by him during the season. It is true that under the rules he must pay duty for the period. But that can only be for a centrifugal that worked The rules do not say that even if a centrifugal is removed, he should pay for it for the season or the period. Consequently, I am not able to agree with the learned counsel for the Central Government that the petitioner should pay duty for the whole season for all the centrifugals even if they were removed. I agree with the learned counsel for the petitioners that the petitioners need not pay duty for the centrifugal that were removed. 12. I do not also agree with the learned counsel for the Central Govt. that the petitioner should pay duty for a centrifugal even f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed only against an order passed by an authority and not otherwise. When the Collector has not passed any orders and communicated them to the petitioners, I do not see how the petitioners could file an appeal against his order. Consequently, I reject this contention. 14. In the result, I allow these writ petitions and I direct the respondents not to collect duty on the centrifugals not in existence. in the factories of the petitioners in W.P. Nos. 725/76 and 834/76 from the week commencing from 14-2-1976, of the petitioners in W.P. Nos. 862/76 and 911/76 from the week commencing from 21-12-1975, of the petitioner in W.P. No. 910/76 from the week commencing from 13-1-1976, of the petitioner in W.P. No. 1061/76 from the week commencing f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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