https://www.taxtmi.com/caselaws?id=93749 An assessee who elects to pay duty under the compounded levy procedure cannot later seek redetermination of liability on the basis of actual production under the alternative capacity-determination mechanism. Section 3A(4) and Rule 96ZP(3) operate as separate procedures, and a mixed or hybrid benefit is not permitted; once duty is paid under the opted scheme on installed capacity, redetermination on actual production basis is unavailable. The challenge to the capacity computation also failed because no specific parameter used in the calculation was disputed. en-us Tue, 11 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 16:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93749 An assessee who elects to pay duty under the compounded levy procedure cannot later seek redetermination of liability on the basis of actual production under the alternative capacity-determination mechanism. Section 3A(4) and Rule 96ZP(3) operate as separate procedures, and a mixed or hybrid benefit is not permitted; once duty is paid under the opted scheme on installed capacity, redetermination on actual production basis is unavailable. The challenge to the capacity computation also failed because no specific parameter used in the calculation was disputed. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93749