2007 (11) TMI 126

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.... this appeal against the order-in-appeal whereby penalty imposed under Rule 96ZP(3) of Central Excise Rules was set aside as time-barred.    2.          The brief facts of the case are that the respondents are engaged in the manufacture of hot re-rolled products and they opted to pay duty under the Compounded Levy Scheme.  The annual capaci....

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....oner (Appeals) held as under :-            "I have carefully examined the case records including the appellants submissions made in writing and at the time of personal hearing and observe that the appellant from September 1997 to March 2000 was working under compounded levy scheme and had opted the discharge the duty liability under Rule 96ZP(3)....

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.... paid not paid and are in respect of the imposition of penalty.  The provisions of Section 3A of Central Excise Act read with Rule 96ZP(3) of Central Excise Rules are independent provisions.  The respondents are not disputing that duty has been paid after the due date.  I find that the Larger Bench of the Tribunal in the case of Mohinder Steels Ltd. Vs. CCE reported in  2002 (1....