brief, as under.
1.1 The appellants are manufacturer of Stainless Steel Pattas and Pattis, chargeable to Central Excise Duty under Central Excise Tariff. The period ... During this period, the appellants were discharging duty liability on SS Pattas and Pattis under compounded levy scheme notified by Central Government vide Notification
Learned Commissioner agreeing with the contentions of the
notices that the SS patta/ patti cleared by them on job work
challans were in effect duty ... worker for further processing, testing, repair, re-conditioning or any
other purpose subject to the fulfilment of conditions specified in this behalf
by the Commissioner
case are that the appellant are
engaged in manufacture of S.S. Patta Patti falling under Chapter
Heading 72 of the Central Excise Tariff ... working under the special procedure for compound
levy scheme for stainless steel Patta Patti prescribed vide
2 EX/51414 of 2018
Notification No. 17/2007
Stainless Steel patta /patti having a Central Excise
Registration. Appellant is working under the special
procedure for compound levy scheme for SS Patta/ Patti
prescribed ... compounded levy
scheme in both these months and as such the conditions
of the impugned notification remains unfulfilled. The
facility of abatement on pro rata
said Act. It is also noted that none of
the conditions under Section 36B(2) of the Act,
1944 was observed. In such situation ... find that in the instant
case, the appellant has cleared cold rolled patta
in the guise of hot rolled patta. I find that in
order
calculated at the rate specified in the said notification, subject to the conditions laid down in the said notification and such payments shall ... duty leviable on his production of such cold re-rolled stainless patta/ patties, or aluminium circles during the period for which the said
engaged in drawing of copper flats and rods into the copper patta/pattis and wires and whether the appellants are entitled for any concession ... goods is mentioned as under:-
INPUT (RAW MATERIAL) copper wire in loose conditions 240.000
FINISHED GOODS : COPPER RODS
Total - 1210.700
From the description
calculated at the rate specified in this notification, subject to the
conditions herein laid down, and such payment shall be in full discharge ... duty leviable on his production of such cold re-rolled stainless
pattas/pattis, or aluminium circles during the period for which the said
Sahara India vs Ce & Cgst Lucknow on 29 January, 2024
CUSTOMS, EXCISE & SERVICE
Falcon India vs Commissioner, Customs-New Delhi ... on 21 March, 2022
Author: Dilip Gupta
Bench
