2010 (7) TMI 1120

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....and the learned counsel appearing for the respondent-assessee. 2. The appellant has challenged order of the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zone Bench, Kolkata, dated 12-8-2008 whereby appeal preferred by the respondent-assessee has been allowed after setting aside order of the Commissioner, Central Excise, Patna dated 20th May, 2005, which has been annexed as Ann....

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....ing to the notice the assessee had also been incidentally engaged in the manufacture of excisable goods falling under chapter-73, 84, 86 which were liable to duty at the rate of 16% of the value. According to the notice, in the past also the assessee had paid duty on the basis of ACP for the Non-Alloy Steel ingot and billets and also duty at the rate of 16% ad valorem for his other products. Furth....

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....ng duty under compounded levy scheme. 5. Learned counsel for the respondent-assessee tried to take us to the facts to show that the notice contains incorrect allegations and on the basis of figures of production the item covered under the compounded levy scheme definitely pre-dominate over the other items and hence the Tribunal's order requires no interference. 6. Having heard the part....