2009 (5) TMI 222

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....n, Advocate, for the Respondent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard Shri R.S. Srova, learned DR, appearing for the Revenue and Shri S. Suriyanarayanan, learned advocate, appearing for the respondents. 2. The respondent paid duties under Compounded Levy Scheme. The dispute in respect of gallery portion ....

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....not reflect any duty of excess and only job charges were being collected by the assessee. The duty paid on account of gallery portion is only a fraction of the quantum of the whole of duty payable under the Compounded Levy Scheme and the other manufacturers similarly situate have been paid refund of excess duty collected on account of gallery portion. 4. He has further observed that inasmuch as....