https://www.taxtmi.com/caselaws?id=122262 Duty under the compounded levy scheme was not sustainable for a period when the manufacturing unit remained closed and had intimated the closure to the department under acknowledgement. The demand under Rule 96ZP of the Central Excise Rules, 1944 depended on the unit being engaged in production, and the appellate authority's finding that there was no manufacture during the closed period was not disturbed. On that basis, the Tribunal affirmed that no duty could be recovered for the remaining closed period, and the departmental appeal failed. en-us Fri, 09 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122262 Duty under the compounded levy scheme was not sustainable for a period when the manufacturing unit remained closed and had intimated the closure to the department under acknowledgement. The demand under Rule 96ZP of the Central Excise Rules, 1944 depended on the unit being engaged in production, and the appellate authority's finding that there was no manufacture during the closed period was not disturbed. On that basis, the Tribunal affirmed that no duty could be recovered for the remaining closed period, and the departmental appeal failed. Case-Laws Central Excise Fri, 09 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122262