TMI Blog2016 (6) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... d recovery Period of limitation - Held that:- Recoveries of amounts under the compounded levy scheme for re-rollers is not covered by the general time limit prescribed under Section 11A of Central Excise Act, 1944. In the light of above decision, the time limit factor does not affect the validity of the Show Cause Notice. See M/s Venus Casting and Raghuvir (India) Ltd [2000 (4) TMI 37 - SUPREME COURT OF INDIA]. Hence no deficiency in the above finding of the learned Commissioner to the extent confirmation of duty. However, penalty and interest under Rule 96ZP of erstwhile Central Excise Rules,1944 cannot be sustained in view of the recent judgment of the Hon ble Supreme Court in the case of Shree Bhagwati Steel Rolling Mills Vs.CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued later and confirmed the adjudicating authority, besides imposing penalty and a direction for recovery of interest under Rule 96ZP of erstwhile Central Excise Rules,1944 . 4. We find that while confirming the demand, the learned Commissioner has recorded the reasons in Para 8 of the impugned order and reads as below:- 8. I find that there is no dispute exists as regards the period from 17.10.1997 to 31.03.1998 is concerned. The Assessee had also agreed that the APC fixed at 1073 MT by Commissioner is in accordance with the revised parameters. The dispute remains for the prior period i.e. from 01.09.1997 to 16.10.1997 only. On going through the Assessee s reply, I find that vide their Letter dt.01.09.1997, they had only intim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reported in 2002 (145) ELT 290 (Tri.), wherein it was held that in the light of judgment of Apex Court in the cases of M/s Venus Casting and Raghuvir (India) Ltd, recoveries of amounts under the compounded levy scheme for re-rollers is not covered by the general time limit prescribed under Section 11A of Central Excise Act, 1944. In the light of above decision, the time limit factor does not affect the validity of the Show Cause Notice. There is no violation of principle of natural justice in not hearing them as more than enough opportunities were given to them for personal hearing. 5. We do not find any deficiency in the above finding of the learned Commissioner to the extent confirmation of duty. However, penalty and interest under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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