2019 (12) TMI 1061

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t: M/s. Hema Muralikrishnan, SC ORDER The present Writ Petition has been filed to direct the respondent to finalise the assessment of the petitioner - Industrial Unit as directed by the Hon'ble Supreme Court in its decision in 2001 (133) ELT 513 with consequential relief of refund of Rs. 48,46,471.00 with interest at 18% per annum. 2.Heard the learned counsel appearing for the petitio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he may, from the first day of September, 1997 to the 31st day of March, 1998 or any other financial year as the case may be pay a sum of rupees five lakhs per month in two equal installments the first installment latest by the 15th day of each month, and the second installment latest by the last day of each month, and the amounts so paid shall be deemed to be full and final discharge of his duty l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A of the Central Excise Act, 1944. It is contended that sub-rule 3 of Rule 96ZO cannot take away any benefit which may accrue to the manufacturer under the provisions of the Act. The argument however does not appeal to us. It was absolutely optional for the manufacturer to opt for payment of excise duty in accordance with sub-rule 3 of Rule 96ZO) on the basis of total furnace capacity installed as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under sub-s. (4) of Section 3A of the Central Excise Act and the other as provided under sub-rule 3 of Rule 96ZO of Central Excise Rules are alternative procedures and the assessee has to opt for one. Once having done so he cannot claim the benefit of the other. 4.In view of what has been indicated above in this order all the cases of the bunch stand finally disposed of accordingly. Cost....