2016 (8) TMI 1103

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.... independent processors, the duty was being paid under compounded levy was introduced for the first time w.e.f. 16.12.1998. During the period May 1999 to July 1999, the appellant paid the duty at the rate of Rs. 6 lakhs per month. The adjudicating authority confirmed the demand for Rs. 2,85,000/- holding that differential demand was based on the Annual Production Capacity of stenters and that they ought to have paid the  duty demanded from month to month during the relevant period. On the appeal filed by the appellant before the Commissioner (Appeals) the Commissioner (Appeals) vide order dt. 23.7.2001 set aside the Order-in-Original. There were two issues involved in the said case, first, whether the galleries were to be included in t....

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.... decision of  BDH Industries Ltd. Vs. Commissioner of C. Ex. (Appeals) Mumbai 2008 (229) ELT 364 (Tri.-LB). She also placed reliance on the decision of Tribunal in the case of Karmyogi Dyeing Pvt. Ltd. Vs. Commissioner of C. Ex. Mumbai-IV 2001 (136) E.L.T. 639 (Tri.-Mumbai). She further submits that the interest and penalty is otherwise not chargeable in the light of the decision of the various High Courts. the provisions of compounded levy itself have been held ultra vires. In this regard, she placed reliance on the following judgements: (i)   Beauty Dyers 2002 (52) RLT 636 (Mad.) (ii)   Order Dt. 18.7.2008 in Writ Petition No. 2366 to 2369/2002 (iii)   Supreme Court judgment in the case of Union of....