2004 (2) TMI 620

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.... Shri V. Valte, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are an independent processor as defined in the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944. The annual production capacity o....

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....mission to replace the old chambers by new chambers with reduced gallery size and dismantling one chamber. Thereafter, the appellants vide letter dated 1-11-1999, to the Revenue Authority to seal the Chambers. The appellants wrote various letters to the Revenue Authorities informing the dismantling and replacement of the old Chamber. After undertaking the necessary repair/replacement of the old Ch....

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....bunal in the case of Jupiter Industries v. Commissioner of Central Excise, Jaipur, reported in 2001 (137) E.L.T. 1018 (Tri. - Del.) wherein such situation arises. The Tribunal allowed the refund claim. 7. The contention of the Revenue is that under the provisions of Rule 96ZQ of the Central Excise Rules, 1944 there is no provision for refund of duty, the manufacturer is entitled for abatem....