2018 (8) TMI 1002

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....y. Commissioner (AR) For the Appellant None For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dt. 28/11/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) set aside the Order-in-Original by allowing the appeal of the assessee. 2. Briefly the facts of the present case are that the assessee/respon....

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....sessee preferred appeal before the Commissioner(Appeals) and the Commissioner(Appeals) vide the impugned order allowed the appeal of the assessee by holding that the assessee is not required to pay duty on the goods manufactured on job work basis on the ground that the assessee is already working under Section 3A of Central Excise Act, 1944. Aggrieved by the said order, Revenue has filed the prese....

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.... Act, 1944 is not applicable when the appellant is following a compounded levy scheme which is a comprehensive scheme and general provisions in the Central Excise Act and Rules are excluded. In the case of Dhiman Industries Steel Rolling Mills Vs. CCE, Chandigarh (reported in 2006(196) ELT 329 Tri. Del.), the tribunal has held "in as much as there is no dispute about the fact that rounds manufactu....

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....ELT 423 (Tri. Bang.)] has dismissed the appeal of the Revenue by relying upon the decision of the Punjab & Haryana High Court in the case of CCE, Chandigarh Vs. Dhiman Iron and Steel Industries [2007(219) ELT 67 (P&H)]. The Punjab & Haryana High Court has held in para 6 as under:- 6. A reference to the above provisions shows that a special scheme for levy of excise duty is laid down therein not....