https://www.taxtmi.com/caselaws?id=109988 Finalised annual capacity determination under Section 3A of the Central Excise Act and Rule 96ZQ bound the assessee once its challenge failed as time-barred, so duty could be recovered for the earlier period on the basis of the amended show cause notices. The assessee could not rely on decisions in other matters to override the final order in its own case. The duty demand for the relevant past period was upheld. Penalty was treated separately from duty liability, and the equal penalty was found excessive on the facts; it was reduced to one lakh rupees. en-us Fri, 29 Aug 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109988 Finalised annual capacity determination under Section 3A of the Central Excise Act and Rule 96ZQ bound the assessee once its challenge failed as time-barred, so duty could be recovered for the earlier period on the basis of the amended show cause notices. The assessee could not rely on decisions in other matters to override the final order in its own case. The duty demand for the relevant past period was upheld. Penalty was treated separately from duty liability, and the equal penalty was found excessive on the facts; it was reduced to one lakh rupees. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109988