https://www.taxtmi.com/caselaws?id=77925 Compounded levy duty under Rule 96ZB of the Central Excise Rules, 1944 was considered in relation to cold rolling machines that remained physically installed but had stopped functioning and were not operated after prior intimation to the department. The rule and the connected notification were read together, and the use of the term "utilised" was treated as significant in assessing liability. On harmonious construction, duty could not be fastened merely because the machines continued to be installed when they were admittedly not in use. The demand was therefore unsustainable for the period of non-utilisation, and relief followed. en-us Tue, 15 Jun 2010 00:00:00 +0530 Thu, 21 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77925 Compounded levy duty under Rule 96ZB of the Central Excise Rules, 1944 was considered in relation to cold rolling machines that remained physically installed but had stopped functioning and were not operated after prior intimation to the department. The rule and the connected notification were read together, and the use of the term "utilised" was treated as significant in assessing liability. On harmonious construction, duty could not be fastened merely because the machines continued to be installed when they were admittedly not in use. The demand was therefore unsustainable for the period of non-utilisation, and relief followed. Case-Laws Central Excise Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77925