2004 (2) TMI 435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. Prime Exports, the issue involved is whether penalty is imposable on them for opting to avail the Compounded Levy Scheme under Rule 96ZNA of the Central Excise Rules, 1944. 2. Shri K.K. Anand, learned Advocate, submitted that the appellants are engaged in processing of textile fabrics and they had opted for Compo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the refund of Rs. 10,48,516/- paid by them in excess; that the Commissioner, in the impugned order, has not given any finding on the refund of the duty claimed by them. 3. Shri P.M. Rao, learned D.R., reiterated the findings as contained in the impugned order and submitted that the Commissioner, in the present proceedings, was dealing with the question as to whether the Compounded Levy wa....