1 cexa55-06 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.55 OF 2006 The Commissioner of Central Excise, ] Mumbai-V, 5th Floor, Utpad Shulk ] Bhavan, Plot C-24, Sector-E, Bandra-Kurla ] Complex,Bandr (E), Mumbai - 400 051. ] ..Appellant. V/s. M/s. Shri Ram Textile & Processing Mils ] (India) Pvt. Ltd., Pahadi South Road, ] 38, Sonawala Estate, Goregaon (East), ] Mumbai - 400 063. ] ..Respondent. Mr. A.S. Rao with J.B. Mishra for appellant. Mr. Prakash Shah i/b. PDS legal for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 8TH DECEMBER, 2010 ORAL JUDGMENT (PER J.P. DEVADHAR, J.) 1. This appeal was admitted on 03/05/2006 on the following question of law:- 2 cexa55-06 “ In view of the fact that Rules regarding compounded levy are framed under the Central Excise Act, 1944, whether CESTAT was justified in holding that the provisions of section 11B do not apply to the scheme of compounded levy ? “ 2. The larger Bench of the Tribunal in its judgment dated 10/04/2006 in the case of Shivagrico Implements Ltd. V/s. Commissioner of Central Excise, Jaipur reported in 2006 (199) E.L.T. 55 (Tri.-LB) has held that the provisions of Section 11B applies to the scheme of compounded levy. In this view of the matter, the decision of the Tribunal dated 30/09/2005 in Appeal No.E/2331/03 is quashed and set aside and the matter is restored to the file of the adjudicating authority to decide the question afresh and in accordance with law. The appeal is disposed off accordingly with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)