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Commissioner, Central Excise Commissionerate, Chandigarh Versus M/s King Steel Rolling Mills, Mandi Gobindgarh

2015 (9) TMI 1324 - PUNJAB AND HARYANA HIGH COURT

Duty demand - Determination of annual capacity of production - compounded levy scheme - imposition of penalty - Held that:- Revenue did not dispute that the issues raised in these appeals stand concluded by the decision of this Court in [Commissioner of Central Excise, Chandigarh-II v. M/s Pee Iron & Steel Co. (P) Ltd., Derabassi] [2014 (6) TMI 197 - PUNJAB AND HARYANA HIGH COURT], where following the earlier decision of this Court in Bansal Alloys and Metals Pvt. Ltd.'s case (2010 (11) TMI 83 - .....

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revity, the facts are being extracted from CEA No. 19 of 2015. 2. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 21.8.2014 (Annexure A-2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) claiming the following substantial questions of law:- i) Whether it was legally correct for the Hon'ble Tribunal to consider the challenge to the .....

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s not liable to be set aside? ii) Whether it is legally correct, fair and proper in holding that the interest is chargeable on delayed payment of duty as per the provisions of Rule 96ZP(3) of the Central Excise Rules, 1944 from the 11th day of the month succeeding the month in which the annual capacity of production was determined on final basis by the order of the Hon'ble Supreme Court whereas interest should have been charged under Rule 96ZP(3) from the dated when the duty was payable as p .....

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e of violation of the provisions of erstwhile Rule 96ZP of the Central Excise Rules, 1944 could be waived or reduced at the discretion of the adjudicating authority having regard to extent and circumstances of delay in payment of duty? v) Whether the provisions of Section 38A of the Central Excise Act, 1944 inserted vide Section 131 of the Finance Act, 2001 (Validation of the action taken has been provided by virtue of the Section 132 of the Finance Act, 2001) shall be applicable in respect of o .....

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tion 3A of the Act. They failed to discharge the duty liability according to the determined annual capacity of production and was served with the detention order for recovery of short payment. The respondent filed CWP No. 4104 of 2000 and this Court vide order dated 24.4.2000 allowed the respondent to file appeal before the Tribunal. In pursuance thereto, the respondent filed an appeal before the Tribunal who vide order dated 23.6.2000 remanded the case back to the Commissioner for re-determinat .....

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procedure prescribed under Rule 4(2) of the 1997 Rules. The Commissioner redetermined the annual capacity of production under Rule 5 of the 1997 Rules vide order dated 13.10.2000 which was challenged before the Tribunal. The Tribunal vide order dated 9.4.2001 remanded the case back to the Commissioner for re-determination of the annual capacity of production. Feeling aggrieved, the department filed an appeal against the order dated 9.4.2001 before this Court. This Court vide order dated 21.10.2 .....

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