2011 (3) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant.   ADARSH KUMAR GOEL, J.   1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 5.9.2008, Annexure A-5, proposing to raise following substantial question of law:- "Whether the manufacturer of final products is entitle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... excise duty having been discharged under the Compounded Levy Scheme. Accordingly, Show Cause Notice was given for reversal of deemed credit and for penal action which was followed by Order-in-Original dated 29.12.2003 against the assessee. On appeal, the said order was set aside vide Order-in-Appeal dated 30.9.2005 following judgment of this Court in Vikas Pipes v. CCE [2003] 158 ELT 680 holding ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7 to March 98. The certificate issued by the Range Superintendent in this regard is also submitted. Moreover, ACP order for the subsequent period has been set-aside by way of remand by the Hon'ble CEGAT in the case of Mohinder Steel Vs. CCE, Chandigarh 2002(145) ELT 290 (Tri.LB) Further, it is an undisputed fact that Rule 96ZP is the provision under which duty was required to be discharged by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6ZP is a discharge of duty liability under section 3A of the Central Excise Act. Therefore, the invoices bearing declaration "duty liability discharged under Rule 96ZP" satisfies that conditions of the notification. Moreover, the Hon'ble Punjab & Haryana High Court in the case of Vikas Pipe vs. CCE, Chandigarh 2003(158) ELT 680, has put to rest the issue involved by categorically holding that invo....