2006 (11) TMI 527

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...., Consultant, for the Appellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  Both these appeals arise from OIA Nos. 544 & 545/2002-C.E. dated 6-11-2002 passed by the Commissioner of Central Excise (Appeals) Cochin. The appellants are manufacturers of CTD Bars and Rods. They were following the Compounded Levy Scheme under Section 3A of the Cen....

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....them which resulted in the issue of show cause notice raising demands. However, before the authorities they challenged the assessments on annual capacity but the same was not accepted by both the authorities on the ground that the assessment order in terms of Section 3A of Central Excise Act read with Rules 96ZP(1) and 96ZP(O) of Central Excise Rules had not been challenged by them. Therefore, the....

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....ituation where Section 3A of the Central Excise Act has been omitted by the Parliament without a saving clause. Therefore in all similar matters which came up before this Bench, the demands were all set aside by following the Mumbai Bench Order rendered in the case of Mitra Steel & Alloys Pvt. Ltd., 2006 (204) E.L.T. 144 (Tribunal) by Final Order Nos. A/1444-1446/WZB/2005, dated 12-8-05 which foll....