TMI Blog2021 (4) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... aid judgment has been referred to the larger bench. However, the fact remains that the petitioner in the present case had opted for Compounded Levy Scheme which was not dealt with by the Hon'ble Apex Court. Therefore, the case on hand is to be decided independently with reference to the terms and conditions of the Compounded Levy Scheme which was framed under the provisions of the Act and Rules. When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the scheme and further, the petitioner admitted the fact that the production unit was closed with effect from 26.04.1999, the petitioner is liable to pay excise duty for the whole year as claimed by the Department. Apart from this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opted by the petitioners was Compounded Levy Scheme as per Section 3A of the Central Excise Act, 1944 read with Sub-rule 3 of Rule 96ZP of then Central Excise Rule, 1944. 4. The learned counsel for the petitioners reiterated that the Production Unit stopped its production activities with effect from 26.04.1999. Relying on the said factor, the petitioner is of the opinion that the very claim of excise duty is untenable and contrary to the provisions of the Act as well as the Rulings of the Hon'ble Supreme Court of India. It is contended that the petitioner/Company stopped its production activities on 26.04.1999 and the fact was communicated to the respondent/Department in vide letter dated 03.05.1999. The said letter was communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnity it would not only lead to illogical consequences but also to an unconstitutional collection of taxes without there being a taxable event. We do not see anything in Rule which prevents the assessee from opting out of the Scheme of Rule 96ZP(3). 47. After availing the scheme for a month by paying the duty in advance, if the assessee ends up in a situation of not being able to produce the quantum of goods equivalent to 1/12 of his ACP, we see no reason which compels the assessee to continue the availment of concessional rate of duty (for the next month) on a quantum of production which he is unable to achieve. In our opinion the assessee must have an option to make the payment of duty in accordance with Rule 96ZP(1) at a higher rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated is M/s.Hamma Steel Industries, Inchambakkam, Thiruvanmiyur, Chennai-41. With the same address, the petitioner filed an appeal before the Commissioner of Central Excise [Appeals] and the said appeal was allowed. Against the said order of the Commissioner, the respondent/Department approached the Customs, Excise and Service Tax Appellate Tribunal, in which also the address of the petitioner has been stated as M/s.Hamma Steel Industries, Inchambakkam, Thiruvanmiyur, Chennai-41. The appeal was allowed and the order of the Commissioner dated 28.08.2003 was set aside by the Tribunal. 8. The learned Senior Standing Counsel contended that all along, the notices before in the appellate proceedings as well as the proceedings before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as elaborately considered these issues and set aside the order passed by the Commissioner. The very findings of the Appellate Tribunal are clear in this regard and paragraph No.2 of the order of the Tribunal dated 24.03.2010 is extracted hereunder: 2. None appears for the respondent inspite of notice having been served by pasting on the premises of the assessee. We, therefore, heard the learned SDR and perused the records. We find that the Commissioner (Appeals) had relied upon certain decisions of the Tribunal in coming to the conclusion that the abatement is available under Section 3A(2) of the Central Excise Act, 1944 for the period of closure of the mill. However, the Revenue seeks to rely upon the decision of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Bench of three learned Judges, we deem it appropriate that the question of law be settled by a Bench of an appropriate strength. We, therefore, direct the Registry to place the matter before Hon ble the Chief Justice of India for further orders. 12. As per the said judgment, the Hon'ble Supreme Court of India has not granted any relief and paragraph Nos.45 to 47 are the clarifications issued for the questions raised before the Hon'ble Supreme Court. The said paragraphs are no way connected with the Compounded Levy Scheme opted by the petitioner. Once the petitioner is falling under a particular scheme, the benefit of scheme is extended and the liability is also to be fixed based on the terms and conditions of the scheme. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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