https://www.taxtmi.com/caselaws?id=108968 Where Annual Capacity of Production fixed under the compound levy regime remained unchallenged, duty liability was enforceable on that basis for the relevant period. A later request for re-determination on actual production could not be raised in proceedings concerning the existing demand, especially when it did not relate to the period in dispute. In the absence of any timely abatement claim, alleged factory closure did not justify relief. The provision for re-determination on actual production was therefore treated as inapplicable on these facts, and the demand based on the determined capacity was upheld. en-us Fri, 25 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108968 Where Annual Capacity of Production fixed under the compound levy regime remained unchallenged, duty liability was enforceable on that basis for the relevant period. A later request for re-determination on actual production could not be raised in proceedings concerning the existing demand, especially when it did not relate to the period in dispute. In the absence of any timely abatement claim, alleged factory closure did not justify relief. The provision for re-determination on actual production was therefore treated as inapplicable on these facts, and the demand based on the determined capacity was upheld. Case-Laws Central Excise Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108968