https://www.taxtmi.com/caselaws?id=102028 The statutory scheme for compounded excise duty under Section 3A allows annual capacity to be fixed, but also permits redetermination where actual production is lower than that capacity. Duty already paid may then be adjusted under the same framework. Payment under Rule 96ZP(1) does not, by itself, exclude recourse to actual-production based redetermination when the statutory conditions in Section 3A(4) are met. The matter therefore turns on the availability of the statutory remedy for reassessment on actual production rather than on the original capacity-based fixation. en-us Tue, 02 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 14:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102028 The statutory scheme for compounded excise duty under Section 3A allows annual capacity to be fixed, but also permits redetermination where actual production is lower than that capacity. Duty already paid may then be adjusted under the same framework. Payment under Rule 96ZP(1) does not, by itself, exclude recourse to actual-production based redetermination when the statutory conditions in Section 3A(4) are met. The matter therefore turns on the availability of the statutory remedy for reassessment on actual production rather than on the original capacity-based fixation. Case-Laws Central Excise Tue, 02 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102028