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2016 (10) TMI 954 - CESTAT NEW DELHI

2016 (10) TMI 954 - CESTAT NEW DELHI - TMI - Demand of duty - Compounded levy scheme - manufacture of stainless steel pattas/pattis - N/N. 34/2001-CE dated 28/6/2001 - failure to file the requisite declaration under the scheme - Held that: - The levy of excise duty stands only when goods are manufactured and cleared from the factory. In the absence of any evidence to show that any goods have been manufactured and cleared there can be no justification for demand of excise duty. In terms of the pr .....

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low the appeals - appeal allowed - decided in favor of appellant. - Excise Appeal No. 1187 and 1227 of 2011 (SM) - Order No. A/53747-53748/2016-SM[BR] - Dated:- 20-9-2016 - Shri V. Padmanabhan, Member (Technical) Appellant By: Ms. Seema Jain, Advocate Respondent By: Shri N. Nunthuk, Authorized Representative (DR) ORDER Per. V. Padmanabhan : The two appeals are being decided together since the issues involved in both the cases are identical. Both appeals are made against orders-in-appeal both dat .....

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arch 2004. The demand was made by Revenue on the basis of the application filed to avail the subject procedure in terms of para 2 of the said notification which was made for the period 01/7/2003 to 30/6/2004. In the first round of litigation, the case travelled right up to the CESTAT, where it was remanded back vide final order No. 758/2009 with the direction to the original Adjudicating Authority to examine whether any manufacture was carried out in the factories by ascertaining from various qu .....

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me, since they have not manufactured any stainless steel patta/pattis, no duty liability will rise against them. The learned DR on the other hand submits that since the manufacturers have been granted the permission on the basis of their application for undertaking manufacture and clearance of stainless steel patta/pattis under the compounded levy scheme, the duty liability will rise from that day and since the appellants have failed to discharge the same the duty demands are in order. 3. I have .....

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mainly prescribes : "(1) an application to be filed by the manufacturer for grant of permission for a specified period for working under the compounded levy scheme. This application needs to be filed for a period not less than 12 months ; (2) further to above the manufacturer needs to make an application in the form specified indicating the number of machines he plans to use for manufacture as well as the duty amount payable per month. Subsequently he is required to pay duty in terms of the .....

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ve completed step one above but have failed to comply with step two above, namely, submitting an application indicating the number of machines proposed to be used alongwith the duty payable thereon. The consequence of failure to comply with step two above, in terms of the notification, would be that they will be disentitled to avail the concessional rate available under the compounded levy scheme and will be required to discharge duty on the stainless steel patta/pattis manufactured and cleared .....

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