https://www.taxtmi.com/caselaws?id=78653 Excise duty under the compounded levy scheme was not recoverable for a period when the factory was not operational. Where production under Section 3-A of the Central Excise Act, 1944 read with Rule 96ZP(2) commenced only on 17-11-1997, duty liability was confined to the period of actual production and working, and could not be extended to the days before commencement within that month. Recovery for the full month was therefore unwarranted for the non-production period, and the issue was decided in favour of the assessee. en-us Tue, 04 May 2010 00:00:00 +0530 Tue, 07 Dec 2010 12:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78653 Excise duty under the compounded levy scheme was not recoverable for a period when the factory was not operational. Where production under Section 3-A of the Central Excise Act, 1944 read with Rule 96ZP(2) commenced only on 17-11-1997, duty liability was confined to the period of actual production and working, and could not be extended to the days before commencement within that month. Recovery for the full month was therefore unwarranted for the non-production period, and the issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78653