2005 (4) TMI 400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als-1) Customs & Central Excise, Raipur. 2. In appeal No. E/1407/2004-NBC which is against the order of the Commissioner of Central Excise, Raipur, the facts in brief, are that the appellants are manufacturer of H.R. strips of non-alloys steel and M.S. steel tubes. The H.R. strips manufactured by the appellants are notified under Section 3A of the Central Excise Act w.e.f. 1-9-97. The appellants in their strip mill section manufactured H.R. strips which were cleared by them under notification No. 67/95-C.E. dated 16-3-1995 to their tubes mill section where these strips were used for the manufacture of tubes. Central Excise officers visited the factory of the appellants on 6-2-1998 and found that the appellants were not entitled for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, learned Counsel for the appellants, pleaded that the appellants are manufacturing H.R. strips and w.e.f. 1-9-1997 they were covered by the Compounded Levy Scheme notified under Section 3A of the Central Excise Act. He also agreed that w.e.f 1-9-1997 notification No. 67/95-C.E. was not applicable on the H.R. strips cleared by the appellants for manufacture of tubes. He, therefore, pleaded that he is not contesting the demand of duty on the H.R. strips under Compounded Levy Scheme. He, however, pleaded that the appellants were entitled to the Modvat credit on the duty paid H.R. strips under Compounded Levy Scheme in view of the Notification No. 58/97-C.E. dated 30-8-1997 at the rate of 12% of the price. Therefore, the appellants may be all....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ear 97-98 and the appellants were also allowed rebate of duty of Rs. 2,52,603/- for the period of closure of mill during 1997-98. Appellants filed a refund claim of Rs. 2,52,600/- which was sanctioned by the Assistant Commissioner. Department filed an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) allowed the appeal of the department on the ground that the appellants were required to pay duty of Rs. 9,22,000/- during 97-98 and after allowing rebate of Rs. 2,52,603/- the appellants have short paid duty of Rs. 6,69,397/-. The question of granting of refund arises only when the appellants would have paid duty in excess of the liability determined by the Commissioner. 7. Shri Asthana, learned Advocate, appearing....