https://www.taxtmi.com/caselaws?id=122154 Demands under the compounded levy scheme could not be sustained after omission of Section 3A of the Central Excise Act, 1944 without any saving clause, because the statutory foundation for the levy had disappeared. Although the assessee had not challenged the annual capacity determination and related compounded levy rules, that did not preserve the demands once the enabling provision was removed from the statute. The Tribunal followed its earlier view that such omission deprived the demands of legal basis, and the demands were set aside in favour of the assessee. en-us Mon, 27 Nov 2006 00:00:00 +0530 Thu, 09 Aug 2012 10:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122154 Demands under the compounded levy scheme could not be sustained after omission of Section 3A of the Central Excise Act, 1944 without any saving clause, because the statutory foundation for the levy had disappeared. Although the assessee had not challenged the annual capacity determination and related compounded levy rules, that did not preserve the demands once the enabling provision was removed from the statute. The Tribunal followed its earlier view that such omission deprived the demands of legal basis, and the demands were set aside in favour of the assessee. Case-Laws Central Excise Mon, 27 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122154