2008 (9) TMI 700

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.... Shri H.B. Negi, DR, for the Respondent. [Order]. - The issue for determination in this appeal is, whether an assessee who has opted for payment of duty at specific rate under the Compounded Levy Scheme (Special Procedure) under Rules 96ZNA, 96ZNB, 96ZNC & 96ZND introduced vide Notification No. 16/2001-C.E., dated 30-4-01 and paying duty at specific rates under Special Procedure in terms of ....

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.... special procedure prescribed under Rule 96ZNA and pays the specified sum of duty in accordance with a Notification issued under Rule 96ZNC of the Central Excise Rules, 1944. Therefore, the reliance placed by the ld. Counsel for the assessee on the provisions of sub-clause (5) of Rule 96ZNB which provides that the independent textile processor opting for the provisions of this section shall not be....