https://www.taxtmi.com/caselaws?id=152243 A request to opt out of the compounded levy scheme under Section 3A and Rule 96ZO(3) could not be rejected merely because the assessee did not furnish production data, where the relevant monthly RT-12 returns were already available with the department. The prior rejection on the ground of non-production of evidence of lower actual production than the annual capacity fixed by the Commissioner was therefore unsustainable. The matter had to be reconsidered on the basis of production records available in departmental files. en-us Tue, 08 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 15:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152243 A request to opt out of the compounded levy scheme under Section 3A and Rule 96ZO(3) could not be rejected merely because the assessee did not furnish production data, where the relevant monthly RT-12 returns were already available with the department. The prior rejection on the ground of non-production of evidence of lower actual production than the annual capacity fixed by the Commissioner was therefore unsustainable. The matter had to be reconsidered on the basis of production records available in departmental files. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152243