https://www.taxtmi.com/caselaws?id=113586 In a compounded levy dispute, the capacity fixation made by the Commissioner remained binding for stay purposes because the challenge to that determination was not shown to have been pursued in appeal. Prima facie closure of the factory from 31-10-1998, without evidence of reopening, made the proviso to Section 3A(2) relevant, so duty liability had to be worked out proportionately for the period of actual operation. The record did not show acceptable financial hardship, but partial interim protection was considered justified. The assessee was directed to make a pre-deposit towards duty, while pre-deposit and stay of recovery were waived for the penalty. en-us Thu, 24 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 18:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113586 In a compounded levy dispute, the capacity fixation made by the Commissioner remained binding for stay purposes because the challenge to that determination was not shown to have been pursued in appeal. Prima facie closure of the factory from 31-10-1998, without evidence of reopening, made the proviso to Section 3A(2) relevant, so duty liability had to be worked out proportionately for the period of actual operation. The record did not show acceptable financial hardship, but partial interim protection was considered justified. The assessee was directed to make a pre-deposit towards duty, while pre-deposit and stay of recovery were waived for the penalty. Case-Laws Central Excise Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113586