2006 (7) TMI 114

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....e following question as a substantial question of law arising for consideration in this appeal:- (i)  Whether the learned Tribunal is right in law in setting aside the demand of duty and penalties imposed in the case where the assessee contravened the provisions stipulated vide Notification No.34/2001-CE dated 28^th June, 2001 in availing special compounded levy scheme ? 2.  The fa....

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....by him in July, 2002. That permission was granted by the Commissioner, Central Excise under the Rules in respect of installation of new machine. Considering these two aspects of the matter, the Tribunal has found that the second hand cold rolling machine, purchased by the assessee could not have started regular production prior to 1.7.2002 and the appellant has already paid tax in ordinary manner ....