https://www.taxtmi.com/caselaws?id=119282 Under the compounded levy scheme for hot air stenters, duty liability could be re-determined only in accordance with the prescribed procedure, including prior intimation and written approval, and abatement could not be claimed on a unilateral basis before the statutory conditions were met. The reduced duty liability was therefore available only from the date on which dismantling was established and the supporting report was filed, and the earlier demand was sustained. Short payment of duty and interest were upheld, but the penalty was found disproportionate on the facts and was substantially reduced. en-us Mon, 31 Jul 2006 00:00:00 +0530 Tue, 10 Jul 2012 11:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119282 Under the compounded levy scheme for hot air stenters, duty liability could be re-determined only in accordance with the prescribed procedure, including prior intimation and written approval, and abatement could not be claimed on a unilateral basis before the statutory conditions were met. The reduced duty liability was therefore available only from the date on which dismantling was established and the supporting report was filed, and the earlier demand was sustained. Short payment of duty and interest were upheld, but the penalty was found disproportionate on the facts and was substantially reduced. Case-Laws Central Excise Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119282