2006 (2) TMI 544

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....der]. - Heard both sides and perused record. There is duty demand of Rs. 24,194/-. 2. The appellant is a processor of man-made fabrics working under compounded levy scheme. Prior to the appellant taking over this manufacturing unit, it belonged to M/s. Gobind Synthetic. The appellant took over the unit when it was under excise seal. The seal was opened by the Central Excise Officers at 5 p....

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....igh Court was pleased to declare that Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 ultra vires Section 3A of Central Excise Act and set aside the Rule. 4. The learned DR would contend that since the appellant had opted under the compounded rate it was liable to pay for the entire period. It is his contention that, under the compounded rate, the date of....