https://www.taxtmi.com/caselaws?id=112899 Rule 96ZP(3) fixed monthly duty liability on the annual capacity of production and treated payment by the prescribed date as full and final discharge for the relevant period. Because the rule did not permit apportionment of the monthly instalment when the factory closed mid-month, the assessee could not claim pro rata reduction for that month. The proviso on proportionate annual production applied only where a factory operated for part of the year, not where closure occurred after monthly liability had accrued. Pro rata reduction was therefore unavailable. en-us Thu, 19 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112899 Rule 96ZP(3) fixed monthly duty liability on the annual capacity of production and treated payment by the prescribed date as full and final discharge for the relevant period. Because the rule did not permit apportionment of the monthly instalment when the factory closed mid-month, the assessee could not claim pro rata reduction for that month. The proviso on proportionate annual production applied only where a factory operated for part of the year, not where closure occurred after monthly liability had accrued. Pro rata reduction was therefore unavailable. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112899