https://www.taxtmi.com/caselaws?id=109928 Duty demands and penalties under the compounded levy scheme for hot air stenters could not survive after Rule 3 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1997, and the notification issued under it were declared ultra vires Section 3A of the Central Excise Act, 1944. The controlling High Court ruling was applied, so the consequential demand and penalty founded on the invalidated regime were set aside. Relief was granted to the appellants, with liberty to the department to proceed under Section 3 of the Central Excise Act, 1944 in accordance with law. en-us Mon, 22 Sep 2003 00:00:00 +0530 Thu, 12 Apr 2012 18:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109928 Duty demands and penalties under the compounded levy scheme for hot air stenters could not survive after Rule 3 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1997, and the notification issued under it were declared ultra vires Section 3A of the Central Excise Act, 1944. The controlling High Court ruling was applied, so the consequential demand and penalty founded on the invalidated regime were set aside. Relief was granted to the appellants, with liberty to the department to proceed under Section 3 of the Central Excise Act, 1944 in accordance with law. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109928