https://www.taxtmi.com/caselaws?id=201958 Payment under a compounded levy scheme for textiles did not, by itself, exempt the assessee from additional excise duty under the Additional Excise Duty (Textiles and Textile Articles) Act, 1978, because the levy continued to apply in addition to the duty otherwise chargeable unless a specific exemption covered it. The demand on merits was therefore upheld. Where the dispute arose from interpretation of the notification and the scope of the levy, penalty was considered unwarranted and was set aside. The result was partial relief: tax liability remained, but the penal portion was deleted. en-us Fri, 14 May 2010 00:00:00 +0530 Wed, 02 Feb 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201958 Payment under a compounded levy scheme for textiles did not, by itself, exempt the assessee from additional excise duty under the Additional Excise Duty (Textiles and Textile Articles) Act, 1978, because the levy continued to apply in addition to the duty otherwise chargeable unless a specific exemption covered it. The demand on merits was therefore upheld. Where the dispute arose from interpretation of the notification and the scope of the levy, penalty was considered unwarranted and was set aside. The result was partial relief: tax liability remained, but the penal portion was deleted. Case-Laws Central Excise Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201958