https://www.taxtmi.com/caselaws?id=113024 Consequential penalty and interest could not be sustained where the annual production capacity fixation on which they were based had already been set aside by the Tribunal. The order nevertheless proceeded on the discarded capacity determination and on asserted liability under Rule 96ZO, but the underlying basis for the levy had been repeatedly interfered with and remitted in prior proceedings. Once that fixation was held unsustainable, the connected demand also failed. Penalty and interest were therefore held not sustainable against the assessee. en-us Fri, 07 May 2004 00:00:00 +0530 Thu, 03 May 2012 13:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113024 Consequential penalty and interest could not be sustained where the annual production capacity fixation on which they were based had already been set aside by the Tribunal. The order nevertheless proceeded on the discarded capacity determination and on asserted liability under Rule 96ZO, but the underlying basis for the levy had been repeatedly interfered with and remitted in prior proceedings. Once that fixation was held unsustainable, the connected demand also failed. Penalty and interest were therefore held not sustainable against the assessee. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113024