https://www.taxtmi.com/caselaws?id=118170 A delegated levy under the compounded levy scheme could not survive once the charging provision was omitted on 11-05-2001 without any saving clause, because the subordinate rules drew their authority from that parent provision; accordingly, the demand, together with interest and penalty, was not sustainable. Recovery also failed because the assessments had not been validly finalised in line with the earlier remand direction requiring provisional assessments to be finalised after due opportunity, so no lawful basis for demand existed on an unfinalised assessment. The assessee succeeded and the impugned demand order was set aside. en-us Thu, 23 Mar 2006 00:00:00 +0530 Thu, 28 Jun 2012 18:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118170 A delegated levy under the compounded levy scheme could not survive once the charging provision was omitted on 11-05-2001 without any saving clause, because the subordinate rules drew their authority from that parent provision; accordingly, the demand, together with interest and penalty, was not sustainable. Recovery also failed because the assessments had not been validly finalised in line with the earlier remand direction requiring provisional assessments to be finalised after due opportunity, so no lawful basis for demand existed on an unfinalised assessment. The assessee succeeded and the impugned demand order was set aside. Case-Laws Central Excise Thu, 23 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118170