2017 (3) TMI 1408

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....i T. K. Chakraborty, Consultant for the Party ORDER Per: Shri P. K. Choudhary Revenue is in appeal against the Order-in-Appeal dated 25.11.2009 wherein the First Appellate Authority had rejected the Revenue s appeal seeking imposition of penalty equivalent to duty in terms of Clause (ii) of the Third Proviso to Sub-Rule (3) of Rule 96ZO of the Central Excise Rules, 1944 and also to pass a....

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....owing two earlier judgments of this Court, as follows :- "This Court in India Carbon Ltd. v. State of Assam [(1997) 6 SCC 479] has held, after analysing the Constitution Bench judgment in J.K. Synthetics Ltd. v. CTO [(1994) 4 SCC 276] that interest can be levied and charged on delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this ....

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....ns of the Central Excise Act can come to the aid of the Revenue in cases like these has been laid down by this Court in Hans Steel Rolling Mill v. CCE, (2011) 3 SCC 748  as follows : "13. On going through the records it is clearly established that the appellants are availing the facilities under the compound levy scheme, which they themselves opted for and filed declarations furnishi....