2005 (11) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This application for waiver of pre-deposit of duty demand arises out of the order of Commissioner of Central Excise Thane-II the applicant availed of the facility of payment of Central Excise duty under the Compounded Levy Scheme as provided under erstwhile Rule 96ZQ of Central....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Excise duty by the applicant but not deposited with the Government. 2. Heard both sides. 3. The Ld. Advocate for the applicant argued that Section 11D is applicable only when any some representing duty is collected from a 'buyer' but in the present case there is no buyer inasmuch as a recipient of the goods is only a merchant manufacturer. Secondly, it is argued that no stay app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....effect. It is argued that when the circumstances before and after the applicant came into the scheme of Compounded Levy Scheme remain the same it is reasonable to assume that the charges have been collected are only in the nature of duty. Since the applicant failed to deposit this amount the Commissioner was correct in holding that the entire amount collected by way of service charges is admissibl....