https://www.taxtmi.com/caselaws?id=107520 A CEGAT note on central excise records that an unchallenged permission to clear goods under Section 3 on ad valorem duty could not be ignored to raise a fresh Section 3A demand for the same later period, and the extended limitation was unavailable. It also states that, for the financial year ending 31-3-1998, a unit that had opted for Rule 96ZO(3) remained bound by that scheme for the year, with duty payable on the basis of annual capacity, subject to credit for duty already paid under Section 3 to prevent double recovery. en-us Fri, 25 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107520 A CEGAT note on central excise records that an unchallenged permission to clear goods under Section 3 on ad valorem duty could not be ignored to raise a fresh Section 3A demand for the same later period, and the extended limitation was unavailable. It also states that, for the financial year ending 31-3-1998, a unit that had opted for Rule 96ZO(3) remained bound by that scheme for the year, with duty payable on the basis of annual capacity, subject to credit for duty already paid under Section 3 to prevent double recovery. Case-Laws Central Excise Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107520