COMMISSIONER OF CENTRAL EXCISE Vs. UNITED BLEACHERS LTD

JUDGEMENT

(1.) Instant Civil Miscellaneous Appeal is filed against the final order made in No.40263 of 2015 dated 24.02.2015, on the file of CESTAT, Madras by which the tribunal, dismissed the appeal filed by the revenue and remanded the matter for reconsideration, by the adjudicating authority.

(2.) Facts relating to the appeal are that M/s.United Bleachers, Nellithurai Road, Mettupalayam, respondent company, is an independent processor of textile fabrics. According to the company, duty liability has been discharged under the compounded levy scheme, prescribed under Section 3A of Central Excise Act, 1944, read with Rule 96 ZQ of Central Excise Rules, 1944. As per Rule 96 ZQ[3] of Central Excise Rules, an independent processor of textile fabrics shall discharge "50% of the amount of duty payable for a calendar month under Sub-Rule [1] of Rule 96 ZQ of Central Excise Rules, 1944 by the 15th of the calendar month and the remaining amount by the end of the calendar month. Further Rule 96 ZQ[5] of Central Excise Rules stipulates that "if an independent processor fails to pay the amount of duty or any part thereof by the date specified in rule [3] he shall be liable to;

(3.) The Commissioner of Central Excise, Coimbatore determined the duty liability of the respondent provisionally, under the determination of Annual Capacity of Production scheme [ACP], vide order No.IV/16/460/98 Cex.Pol. Dt.19.04.1999. In terms of Rule 96 ZQ, upto 31.03.2000, finally determined as Rs.12,50,000/- per month, vide order in C.No.IV/16/460/98 Cex.Pol. dt.19.01.2001.