2020 (2) TMI 1060

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....itioner : Mr.Hari Radhakrishnan for M/s.S.S.Radhakrishnan For the Respondents : Mrs.Hema Muralakrishnan, Sr.Standing Counsel ORDER DR.VINEET KOTHARI, J. The present writ petition has been directed against the communication / order of the Superintendent of Central Excise addressed to the petitioner M/s.Bharat Steel Industries dated 04.05.2005, levying interest at the rate of 18% on the ....

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....cation dated 04.05.2005 cannot survive. 3. The relevant paragraph Nos.31 and 44 of the said judgment of the Honourable Supreme Court are quoted below for ready reference. "31. Applying the Constitution Bench decision stated above, it will have to be declared that since Section 3A which provides for a separate scheme for availing facilities under a compound levy scheme does not itself p....

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....lty under the aforesaid provisions is mandatory in character. In view of what has been held by us today, this appeal will also have to be allowed in the same terms as the other assessee's appeals which have been allowed. All the aforesaid appeals are disposed of accordingly." 4. Having heard the learned counsel for the parties, we are satisfied that the present writ petition deserves to be ....