https://www.taxtmi.com/caselaws?id=108049 Under the compounded levy scheme, a revised special procedure application was permissible where the statutory framework allowed a period of less than 12 months and the competent authority had delegated power to grant such permission. A genuine reduction in machine size, duly informed to the department and supported by a revised application, could not be rejected merely because an earlier special procedure had already been fixed for the period. On those facts, the corresponding compounded duty demand was unsustainable, and the revised procedure was upheld in favour of the assessee. en-us Wed, 08 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 15:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108049 Under the compounded levy scheme, a revised special procedure application was permissible where the statutory framework allowed a period of less than 12 months and the competent authority had delegated power to grant such permission. A genuine reduction in machine size, duly informed to the department and supported by a revised application, could not be rejected merely because an earlier special procedure had already been fixed for the period. On those facts, the corresponding compounded duty demand was unsustainable, and the revised procedure was upheld in favour of the assessee. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108049