2008 (9) TMI 299

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....e Central Excise Tariff Act. With the introduction of Compounded Levy Scheme, the Annual Production Capacity was fixed by the Commissioner of Central Excise. Inasmuch as there was a dispute about the Annual Production Capacity so fixed, the appeals were filed there against which travelled up to Tribunal and matter was remanded. As a consequence, Annual Production Capacity was revised. Inasmuch as the above developments are not relevant to the dispute in question, suffice it to say that the dispute on Annual Production Capacity was finally settled by Commissioner (Appeals)' order dt. 8-4-2003, as a result of which the respondent became entitled to refund of the excess duty paid during the relevant period. There is no dispute on the refund of....

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....levant sales invoices for 98-99 & 99-2000 to show that they have not been collecting excise duty separately and that ever since Compounded Levy Scheme was introduced in September, 1997- that they have stopped collecting excise duty from the customer, that their sale price has not changed & wherever it has changed on the lower side due to fall in the prices of raw materials; on 14-9-2004, Advocate Shri Rakesh Gupta submitted a letter stating that the appeal No. 411 of 2004 filed by the Department against the order of the Hon'ble Tribunal in case of M/s. Kothi Steel Ltd. (relied on by them) in the High Court of Gujarat has been dismissed vide detail order dt. 13-9-2004; that above binding judgment be taken into consideration while deciding th....