TMI Blog2021 (5) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... 357 - SUPREME COURT] . Therefore, in the interest of justice, as regard the issue of determination of APC and demand of duty it should be decided only after the Hon ble Supreme Court judgment. Therefore, only for the issue of demand of duty, the matter is remanded to the adjudicating authority. Demand of interest on the duty liability - HELD THAT:- It is found that Hon ble supreme Court in the case of M/S. SHREE BHAGWATI STEEL ROLLING MILLS VERSUS COMMISSIONER OF CENTRAL EXCISE ANOTHER [ 2015 (11) TMI 1172 - SUPREME COURT] has clearly held that the levy of interest cannot be made under rule 96ZO, 96ZP, 96ZQ of Central Excise Rules, 1944 as section 3A of the Central Excise Act, 1994 which provided for compounded levy scheme itself does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upport of his submission he placed reliance on following judgments: ● JAMMU CASTING PVT. LTD Vs UNION OF INDIA- 2018 (360) E.L.T 282 (J K) ● AWADH ALLOYS (P) LTD Vs COMMISSIONER OF CENTRAL EXCISE, MEERUT-1999 (112) E.L.T 719 (Tribunal) ● SAWANAMAL SHIBUMAL STEEL ROLLLING MILLS Vs CCE CHANDIGARH-I- 2001 (127) E.L.T 46 (Tri.- LB) ● SHREE BALAJI RE-ROLERS Vs COMMISSIONER OF C.EX. CUS., BBSR-II-2004 (176) E.L.T 815 (Tri. Kolkata) ● BHUWALKA STEEL INDUSTRIES LTD. Vs COMMISSIONER OF C.Ex., CHENNAI 2005 (185) E.L.T 73 (Tri.- Chennai) ● BHUWALKA STEEL INDUSTRIES LTD Vs UNION OF INDIA 2017 (348) E.L.T 393 (SC) ● KRISHNA PROCESSORS Vs UNION OF INDIA 2012 (280) E.L.T 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OF CUS. C.EX, HYDERABAD Vs SIFCO METAL INDUSTRIES 2017 (346) E.L.T 50 ● COMMISSIONER OF CUS. C.EX, RAIPUR Vs VANDANA ROLLING MILLS LTD. 2016 (331) E.L.T 236 (Chhattisgarh) ● COMMR. OF C.Ex., CHENNAI-II Vs KANISHK STEEL INDUSTRIES LTD-2015 (318) E.L.T 190 (Mad.) ● 2017 (345) ELT 600 (All.) COMMISSIONER OF CUS. COMMR. OF C.Ex., CHENNAI-II Vs KANISHK STEEL INDUSTRIES LTD-2015 (318) E.L.T 190 (Mad.) ● 2017 (345) E.L.T 600 (All.) COMMISSIONER OF CUS. C.EX., MEERUT-II Vs SHANTI STEEL ROLLING MILLS ● COMMR.OF C.EX. S.T., LTU, DELHI Vs. NANGALAMAL SUGAR COMPLEX 2020 (371) E.L.T 501 (Del.) ● MEENAKSHI STEEL RE-ROLLING MILLS Vs UNION OF INDIA 2015 (330) E.L.T 138 (Kar.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng manner, namely :- (1) a hot re-rolling mill shall declare the values of 'd', 'n', 'i' and 'speed of rolling', the parameters referred to in sub-rule (3), to the Commissioner of Central Excise (hereinafter referred to as the Commissioner), with a copy to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise; (2) on receipt of the information referred to in sub-rule (1), the Commissioner shall take necessary action to verify their correctness and ascertain the correct value of each of the parameters. The Commissioner may, if he so desires, consult any technical authority for this purpose; (3) the annual capacity of production of hot re-rolled products of non-all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Utilised hours per year Type No. of furnace 1. Batch 1 1200 2. Batch 2 1800 2. Batch more than 2 2400 3. Pusher type 1 or more 2400 Explanation. - For the purposes of this rule :- (a) a high speed mill means a mill which produces hot re-rolled products at a speed of 8.5 metres per second or more and a low sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Central Excise in writing, with a copy to Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, at least one month in advance of such proposed change, and shall obtain the written approval of the Commissioner before making such change. Thereafter the Commissioner of Central Excise shall determine the date from which the change in the installed capacity shall be deemed to be effective. 5. In case, the annual capacity determined by the formula in sub-rule (3) of rule 3 in respect of a mill, is less than the actual production of the mill during the financial year 1996-97, then the annual capacity so determined shall be deemed to be equal to the actual production of the mill during the finan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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