2013 (12) TMI 869

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....R.K. Verma, AR, for the Respondent. ORDER The appellant are manufacturers of MS Ingots. They were operating under the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944 read with Rule 96ZO(3) of the Central Excise Rules, 1944 and accordingly their monthly liability had been determined by the Commissioner (Appeals) based on their annual capacity of production. During the ....

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....n repealed w.e.f. 11-5-2001 without saving clause, that in view of this, the duty demand confirmed by the Asstt. Commissioner is not sustainable, that in this regard, she relied upon the judgment of the Hon'ble Gujarat High Court in the case of Krishna Processors v. Union of India - 2012 (280) E.L.T. 186 (Gujarat) wherein Hon'ble High Court held that any proceedings concluded after omission of Sec....

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....ave any effect and as such the Judgment of Hon'ble Gujarat High Court cited by the ld. Counsel is not applicable. He, therefore, pleaded that this is not a case for waiver. 5. I have considered the submissions from both the sides and perused the records. In this case there is no dispute that the proceedings for demand of duty short paid, which has been initiated by the issue of show cause ....