https://www.taxtmi.com/caselaws?id=96049 A compounded levy scheme limited to notified goods could not be extended to a furnace used exclusively for non-notified goods, where the record showed separate use, intimations, returns and departmental awareness; duty under Rule 96ZO(3) was therefore confined to the furnace manufacturing notified goods. For August 1997, the duty demand had to be reconsidered and freshly quantified in light of the Board's circular governing clearances during that month. Personal penalty was unsustainable because the dispute arose during transition to the compounded levy regime and the assessee acted on its understanding of the legal position. en-us Fri, 08 Dec 2000 00:00:00 +0530 Fri, 16 Dec 2011 18:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96049 A compounded levy scheme limited to notified goods could not be extended to a furnace used exclusively for non-notified goods, where the record showed separate use, intimations, returns and departmental awareness; duty under Rule 96ZO(3) was therefore confined to the furnace manufacturing notified goods. For August 1997, the duty demand had to be reconsidered and freshly quantified in light of the Board's circular governing clearances during that month. Personal penalty was unsustainable because the dispute arose during transition to the compounded levy regime and the assessee acted on its understanding of the legal position. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96049