2016 (3) TMI 776

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant : Shri B L Narasimhan, Adv For the Respondent : Shri Ajay Kumar (Joint Commissioner) AR ORDER Per Anil Choudhary The appellant Pawan Alloys & castings Pvt. Ltd. is in appeal against Order-in-Original dated 26.02.2003 by which the application for redetermination of annual capacity of production under the compounded Levy scheme was rejected for the year 1998-1999. 2. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to various correspondence, for example, their letters dated 23.12.97, 7.1.98, 22.1.98. The learned Advocate has also referred to the Panchnama dated 19.9.97 under which one of the panel was sealed by the Central Excise Officers. In view of these facts, we are constrained to remand the matter to the jurisdictional Commissioner for considering the abatement claims said to be on record and also for c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said fact have also been reiterated in a subsequent punchnama, drawn on 9/12/97 for sealing of the other furnace of 3.4 MT. A Copy of the punchnama, have been filed before this Tribunal in paper book as Annexure 6 and Annexure 6/4. It is further pointed out by learned Counsel that in spite of admitting the fact that the furnace having capacity 3.0 MT was lying sealed and not in working condition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t under Rule 96ZO (3) once on option is given for the financial year for payment of tax under the compounded Levy scheme, the same cannot be changed midway during the financial year. Further the learned DR for the revenue relies on the ruling of Hon'ble Supreme Court in the case of CCE Vs. Venus Casting (P) Ltd. reported in 2000 (117) ELT 273 (S.C.) wherein the Hon'ble Supreme Court held t....