https://www.taxtmi.com/caselaws?id=113578 Under the production-capacity based excise levy, duty liability did not survive for a period after the factory had permanently closed and the excise registration certificate had been surrendered. The demand related to a later period when the unit was no longer functioning, and the Tribunal followed its prior view that no duty can be fastened once operations have ceased and registration has been surrendered. On that reasoning, the duty demand was held unsustainable and the Revenue's appeal failed. en-us Fri, 18 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 18:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113578 Under the production-capacity based excise levy, duty liability did not survive for a period after the factory had permanently closed and the excise registration certificate had been surrendered. The demand related to a later period when the unit was no longer functioning, and the Tribunal followed its prior view that no duty can be fastened once operations have ceased and registration has been surrendered. On that reasoning, the duty demand was held unsustainable and the Revenue's appeal failed. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113578