2003 (10) TMI 339

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.... Shri Alok Arora, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has filed this appeal against the Order-in-Appeal Nos. 61-62/2003, dated 14-2-2003, by which the Commissioner (Appeals), has allowed the revision of A.S.P. to the respondents, M/s. Jai Bharat Industries. 2. Shri U. Raja Ram, learned D.R., submitted that the respondents manufacture....

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....eal filed by the respondents, the Commissioner (Appeals), in the impugned order, has allowed the revision of the A.S.P. relying upon the decision of the Tribunal in Jupiter Industries v. C.C.E., 2001 (137) E.L.T. 1018. Learned D.R., further, submitted that the compounded levy is a special procedure for payment of Central Excise duty under which a manufacturer discharges duty liability by making pa....

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....msp;Countering the arguments, Shri Alok Arora, learned Advocate, submitted that after fixing of A.S.P., the respondents have informed the Range Superintendent under their letter dated 7-6-98 that they have reduced the rolling machine size from 32" to 29.9" and requested him to verify the same so that they may submit revised A.S.P.; that they have submitted revised A.S.P. on 18-6-98, which was forw....

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....um circles. The manufacturer discharges the duty on excisable goods manufactured by him by making payment of amount fixed per machine under Rule 96ZB. The rates per machine are fixed in terms of Notification issued under Rule 96ZB(1). We observe that sub-rule (2) of Rule 96ZA provides that the application made by the manufacturer for special procedure can cover a period less than 12 months. Learne....