Supreme Court · 2011 INSC 199 · Decided 10 March 2011
M/S Hans Steel Rolling MILL. v. COMMNR. of Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 2011 INSC 199 · [2011] 3 S.C.R. 841
- Case number
- CIVIL APPEAL No. 2715/2003
- Decided
- 10 March 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3A, 11A
Headnote
HOT RE-ROLLING STEEL MILLS ANNUAL CAPACITY DETERMINATION RULES, 1997: Rule 96ZP read with s. 3A of Central Excise Act­ Compound Levy Scheme-Applicability of s.11-A -Held: A B c Compound levy scheme for collection of duty based on annual capacity production uls 3 and is a separate scheme from the normal scheme for collection of central excise duty -It is a comprehensive scheme in itself and general provisions in the Act and Rules are excluded - The time limit prescribed for one scheme would be completely unwarranted for another scheme and the E time limit
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