https://www.taxtmi.com/caselaws?id=85568 Duty under the compounded levy scheme for khandsari sugar had to be computed only for the period when the additional centrifugal was actually found operating, because the rule excluded periods when a declared and installed centrifugal remained closed or dismantled. The record showed that only one centrifugal was working until 6-10-1977, and the prior assumption that duty could be charged for the entire season was not sustainable on those facts. Duty on the second centrifugal was therefore restricted to 6-10-1977 to 31-10-1977, and the demand was modified accordingly. en-us Tue, 06 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85568 Duty under the compounded levy scheme for khandsari sugar had to be computed only for the period when the additional centrifugal was actually found operating, because the rule excluded periods when a declared and installed centrifugal remained closed or dismantled. The record showed that only one centrifugal was working until 6-10-1977, and the prior assumption that duty could be charged for the entire season was not sustainable on those facts. Duty on the second centrifugal was therefore restricted to 6-10-1977 to 31-10-1977, and the demand was modified accordingly. Case-Laws Central Excise Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85568