TMI Blog2019 (12) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... MILLS [ 2001 (10) TMI 90 - SUPREME COURT] with consequential relief of refund with interest. HELD THAT:- The respondents may pass appropriate order in terms of the above ratio of the Hon'ble Supreme Court within a period of 3 months from the receipt of this order and finalize the pending proceedings in accordance with law - Petition disposed off. - W.P.No.37762 of 2004 - - - Dated:- 2-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n so far Rule 96Z0 is concerned, Shri A.K.Ganguli, learned counsel appearing on behalf of the manufacturers submitted that the part of sub-rule 3 which provides that in case excise duty is paid according to the said sub rule in that event the manufacturer shall not avail of the benefit under sub-s (4) of Section 3A of the Central Excise Act, 1944 is bad. The relevant part of sub-rule (3) of Rule 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not avail of the benefit, if any, under sub-section (4) of the Section 3A of the Central Excise Act, 1944 (1 of 1944): Provided that for the month of September, 1997 the Commissioner may allow a manufacturer to pay the sum of rupees five lakhs by the 30th day of September, 1997: (emphasis supplied). Provided............ The submission is that fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to actual production basis under Section 3A(4) of the Act, in case it is less than the duty payable under sub-rule 3 of Rule 96ZO. The said sub rule is quite clear that the option under it is available subject to the condition that once having opted for it, benefit if any under sub-s.(4) of Section 3A of the Central Excise Act, 1944 shall not be available. We find that the controversy sought to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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