https://www.taxtmi.com/caselaws?id=114192 Section 3A of the Central Excise Act, 1944 provides a compounded levy scheme that overrides the general production-based levy under Section 3. Once goods are covered by that scheme, duty is chargeable on annual capacity of production, not actual output, and an assessee cannot insist on reassessment by factors such as raw material availability, power supply, labour, or finance. The text also states that an assessee opting under Rule 96ZO(3) cannot withdraw from the scheme during the financial year, and payment made in the prescribed manner supports that position. On this basis, the challenge to duty computation on actual production failed. en-us Mon, 25 Aug 2003 00:00:00 +0530 Sat, 12 May 2012 11:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114192 Section 3A of the Central Excise Act, 1944 provides a compounded levy scheme that overrides the general production-based levy under Section 3. Once goods are covered by that scheme, duty is chargeable on annual capacity of production, not actual output, and an assessee cannot insist on reassessment by factors such as raw material availability, power supply, labour, or finance. The text also states that an assessee opting under Rule 96ZO(3) cannot withdraw from the scheme during the financial year, and payment made in the prescribed manner supports that position. On this basis, the challenge to duty computation on actual production failed. Case-Laws Central Excise Mon, 25 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114192