https://www.taxtmi.com/caselaws?id=125587 Under the compound levy scheme for textile stenters, duty under Section 3A of the Central Excise Act, 1944 is to be computed on actual effective capacity, with proportionate abatement where chambers are closed and sealed. The document notes that the stenter capacity had been provisionally and finally fixed on assumptions that did not reflect actual working conditions, and that an earlier decision in the same appellant's case had already applied the actual-capacity approach. On those facts, the demand, penalty and interest did not survive, and consequential relief followed. en-us Mon, 08 Oct 2007 00:00:00 +0530 Fri, 26 Oct 2012 16:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125587 Under the compound levy scheme for textile stenters, duty under Section 3A of the Central Excise Act, 1944 is to be computed on actual effective capacity, with proportionate abatement where chambers are closed and sealed. The document notes that the stenter capacity had been provisionally and finally fixed on assumptions that did not reflect actual working conditions, and that an earlier decision in the same appellant's case had already applied the actual-capacity approach. On those facts, the demand, penalty and interest did not survive, and consequential relief followed. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125587