2010 (3) TMI 607

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A.K. Sharma, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the impugned order whereby the demand of Rs. 11,92,911/- was confirmed and penalty of Rs. 1.00 Lakh was imposed. The appellants were paying duty on actual production when Compounded Levy Scheme was in force under Section 3A of Central Excise Act. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellants are required to pay duty equal to the duty which they were paying prior to 1-4-2000. The alternative submission of the appellant is that in case Revenue is asking for duty at tariff rate, the appellants are entitled for credit in respect of the inputs in or in relation to the manufacture of impugned goods on which duty is being demanded. 5. The contention of Revenue is that the B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ken as inputs, the same can be availed on production of necessary duty paying documents. 6. We find that appellants are relying upon the Board Circular dated 31-3-2000. We find that as appellants were not paying duty on the annual capacity of the furnace but were paying duty on actual production, hence the circular is not applicable to the facts of the present case. Hence we find no infirmity i....