https://www.taxtmi.com/caselaws?id=202072 Under the compounded levy scheme, duty remained payable on the basis of the annual capacity of production determined by the competent authority until that capacity was lawfully redetermined under Section 3A(4) of the Central Excise Act, 1944. An assessee who sought to rely on lower actual production had to apply to the Commissioner for redetermination; mere opt-out from the scheme after the financial year did not alter the existing duty liability. In the absence of any valid redetermination order, appellate authorities could not rework the liability on their own, and the duty demand and consequential penalty were sustainable. en-us Thu, 13 May 2010 00:00:00 +0530 Wed, 23 Feb 2011 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202072 Under the compounded levy scheme, duty remained payable on the basis of the annual capacity of production determined by the competent authority until that capacity was lawfully redetermined under Section 3A(4) of the Central Excise Act, 1944. An assessee who sought to rely on lower actual production had to apply to the Commissioner for redetermination; mere opt-out from the scheme after the financial year did not alter the existing duty liability. In the absence of any valid redetermination order, appellate authorities could not rework the liability on their own, and the duty demand and consequential penalty were sustainable. Case-Laws Central Excise Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202072