https://www.taxtmi.com/caselaws?id=122066 A change in the capacity-determination parameter under the Compound Levy Scheme could operate only prospectively, so past duty demand based on the later measurement was not sustainable. The record showed no wilful suppression, mala fides, or other basis to invoke the extended demand period or penalties, and the scheme was treated as a self-contained code that excluded general interest and penalty provisions on these facts. The retrospective demand, interest and penalty were therefore rejected. en-us Mon, 14 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 13:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122066 A change in the capacity-determination parameter under the Compound Levy Scheme could operate only prospectively, so past duty demand based on the later measurement was not sustainable. The record showed no wilful suppression, mala fides, or other basis to invoke the extended demand period or penalties, and the scheme was treated as a self-contained code that excluded general interest and penalty provisions on these facts. The retrospective demand, interest and penalty were therefore rejected. Case-Laws Central Excise Mon, 14 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122066