TMI Blog2001 (8) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... re of stainless steel Pattas/Patties which are liable to Central Excise duty. They opted for payment of Central Excise duty at compounded rates as fixed under Central Excise Rule 96ZA. They had two cold rolling machines and they were paying duty in respect of both. One of the machines was dismantled on 29-5-1998 after obtaining permission. However, the authorities directed them to continue to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable with regard to a dismantled machine is cleared from notification fixing the rate of duty itself inasmuch as the notification has fixed duty on cold rolling machines utilized (emphasis added) for cold rolling of stainless steel pattas/patties. He also submitted that provisions of Rule 96ZC have no relevance to refund application. 3. As against the above submissions of the learned Consult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy is a special procedure for payment of Central Excise Duty where under a manufacturer discharges the duty payable on the excisable goods manufactured by him by making payment of amounts fixed per machine under the relevant Central Excise Rules. The rates per machine are fixed under Notifications issued in terms of Rule 96ZB having regard to the average production per machine. Sub-rule (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le ZB stipulates that duty liability can be discharged by payment of certain sum. Sub-rule (2) of Rule 96ZB deals with calculation. None of these Rules contemplates payment of duty after a machine has been dismantled and production of the machine discontinued. There is no bar also contained in the Special Procedure Rules or in Section 11B prohibiting refund of excess duty paid by an assessee worki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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