M/S HANS STEEL ROLLING MILL. versus COMMNR. OF CENTRAL EXCISE, CHANDIGARH

M/S HANS STEEL ROLLING MILL. versus COMMNR. OF CENTRAL EXCISE, CHANDIGARH

Section 11A of the Central Excise Act, 1944 does not apply to recovery proceedings under the compound levy scheme for Hot-Re-rolling mills as governed by the Annual Capacity Determination Rules, 1997, because it is a comprehensive and independent scheme with its own recovery mechanism.

Parties
Appellant: M/S Hans Steel Rolling Mill; Respondent: Commissioner of Central Excise, Chandigarh
Jurisdiction
India
Judgment Date
10 March 2011
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeal dismissed
Legal Topics
Compound Levy Scheme, Annual Capacity Determination Rules, Time Limit for Recovery, Section 11 a Applicability
Central Excise Law Compound Levy Scheme Annual Capacity Determination Rules Time Limit for Recovery Section 11 a Applicability

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Parties

M/S Hans Steel Rolling Mill

Appellant

Commissioner of Central Excise, Chandigarh

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether the time limit prescribed in Section 11A of the Central Excise Act, 1944 applies to recovery of amounts due under the compound levy scheme for Hot-Re-rolling mills under the Annual Capacity Determination Rules, 1997

Ratio Decidendi

Section 11A of the Central Excise Act, 1944 does not apply to recovery proceedings under the compound levy scheme for Hot-Re-rolling mills as governed by the Annual Capacity Determination Rules, 1997, because it is a comprehensive and independent scheme with its own recovery mechanism.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed without costs