https://www.taxtmi.com/caselaws?id=125172 The Tribunal ruled that the limitation provisions of Section 11A of the Central Excise Act do not apply to recovery of duty under a Compounded Levy Scheme for Aluminium Circles. The plea of time-bar was rejected, emphasizing that such limitations are not applicable in this scheme. The Tribunal upheld the decision of the appellate Commissioner, dismissing the time-bar challenge. The Assistant Commissioner's refusal to allow opting out of the scheme was supported by established case law. The issue of interest payment on duty was not considered as it was not raised formally in the appeal. Consequently, the appeal was dismissed, affirming the lower authorities' decisions. en-us Mon, 07 Apr 2008 00:00:00 +0530 Sat, 20 Oct 2012 12:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125172 The Tribunal ruled that the limitation provisions of Section 11A of the Central Excise Act do not apply to recovery of duty under a Compounded Levy Scheme for Aluminium Circles. The plea of time-bar was rejected, emphasizing that such limitations are not applicable in this scheme. The Tribunal upheld the decision of the appellate Commissioner, dismissing the time-bar challenge. The Assistant Commissioner's refusal to allow opting out of the scheme was supported by established case law. The issue of interest payment on duty was not considered as it was not raised formally in the appeal. Consequently, the appeal was dismissed, affirming the lower authorities' decisions. Case-Laws Central Excise Mon, 07 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125172