2016 (10) TMI 954

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.... took registration from the Jurisdictional Central Excise Authorities on 10/4/13 and opted for payment of excise duty under the compounded levy scheme for manufacture of stainless steel pattas/pattis under the Notification No, 34/2001-CE dated 28/6/2001. However, no manufacturing operations were commenced in both factories. The Revenue issued show cause notices demanding Central Excise duty to the tune of Rs. 1,35,000/- each covering the period July 2003 to March 2004. The demand was made by Revenue on the basis of the application filed to avail the subject procedure in terms of para 2 of the said notification which was made for the period 01/7/2003 to 30/6/2004. In the first round of litigation, the case travelled right up to the CESTAT, w....

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....E dated 28/6/2001. The notification prescribes payment of excise duty as a lump-sum to the extent of Rs. 15,000/- per cold rolling machine in respect of the product stainless steel patta/pattis. The notification mainly prescribes : "(1) an application to be filed by the manufacturer for grant of permission for a specified period for working under the compounded levy scheme. This application needs to be filed for a period not less than 12 months ; (2) further to above the manufacturer needs to make an application in the form specified indicating the number of machines he plans to use for manufacture as well as the duty amount payable per month. Subsequently he is required to pay duty in terms of the number of machines he has applied for. T....