https://www.taxtmi.com/caselaws?id=108958 A manufacturer who had already opted for duty payment under the compounded levy scheme on the basis of annual furnace capacity could not switch in the same financial year to assessment on actual production. The governing principle was that the option under the scheme was exercisable only once in a financial year, and the burden to prove that any later request for change was actually received by the Revenue lay on the assessee. As the alleged request was not shown to have been received, the change of option was not permitted and the existing order was upheld. en-us Thu, 17 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 11:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108958 A manufacturer who had already opted for duty payment under the compounded levy scheme on the basis of annual furnace capacity could not switch in the same financial year to assessment on actual production. The governing principle was that the option under the scheme was exercisable only once in a financial year, and the burden to prove that any later request for change was actually received by the Revenue lay on the assessee. As the alleged request was not shown to have been received, the change of option was not permitted and the existing order was upheld. Case-Laws Central Excise Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108958