https://www.taxtmi.com/caselaws?id=115871 Fresh registration as an independent unit prevented the assessee from being treated as the same unit as before, so the compounded levy scheme issue had to be examined on that basis. The notifications governing the scheme contemplated adjustment through 50% deemed credit where the benefit was found inapplicable, and the record showed duty had already been discharged to a substantial extent. On those facts, the remaining duty demand could not be sustained, and the absence of mala fides meant penalty was not justified. The duty demand and penalty were therefore set aside. en-us Mon, 10 Jan 2005 00:00:00 +0530 Mon, 04 Jun 2012 17:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115871 Fresh registration as an independent unit prevented the assessee from being treated as the same unit as before, so the compounded levy scheme issue had to be examined on that basis. The notifications governing the scheme contemplated adjustment through 50% deemed credit where the benefit was found inapplicable, and the record showed duty had already been discharged to a substantial extent. On those facts, the remaining duty demand could not be sustained, and the absence of mala fides meant penalty was not justified. The duty demand and penalty were therefore set aside. Case-Laws Central Excise Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115871