https://www.taxtmi.com/caselaws?id=121886 Duty under the Compounded Levy Scheme could not be demanded for a period when the factory remained closed due to labour strike, where the closure had been intimated to the department and there was no evidence of production during that time. The mere fact that the registration certificate was not surrendered did not create a legal basis for duty liability, as no requirement was shown making surrender a condition for relief during non-working periods. The demand for the closed period was therefore held unsustainable and was set aside in favour of the assessee. en-us Tue, 29 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 18:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121886 Duty under the Compounded Levy Scheme could not be demanded for a period when the factory remained closed due to labour strike, where the closure had been intimated to the department and there was no evidence of production during that time. The mere fact that the registration certificate was not surrendered did not create a legal basis for duty liability, as no requirement was shown making surrender a condition for relief during non-working periods. The demand for the closed period was therefore held unsustainable and was set aside in favour of the assessee. Case-Laws Central Excise Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121886