https://www.taxtmi.com/caselaws?id=116833 A manufacturer's election under the compounded levy scheme binds only for the relevant year, and it does not automatically carry forward to a subsequent period. Where the assessee had expressly opted out for the later year, the earlier annual capacity determination could not sustain a fresh demand. In the absence of a revised determination of annual capacity of production for 1998-99, confirmation of duty under Rule 96ZP(3) was not justified. The demand was therefore held unsustainable and the issue was decided in favour of the assessee. en-us Thu, 17 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 11:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116833 A manufacturer's election under the compounded levy scheme binds only for the relevant year, and it does not automatically carry forward to a subsequent period. Where the assessee had expressly opted out for the later year, the earlier annual capacity determination could not sustain a fresh demand. In the absence of a revised determination of annual capacity of production for 1998-99, confirmation of duty under Rule 96ZP(3) was not justified. The demand was therefore held unsustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 17 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116833