https://www.taxtmi.com/caselaws?id=202325 The compound levy scheme under Section 3A of the Central Excise Act, 1944 for hot re-rolling mills, read with the Annual Capacity Determination Rules, 1997, operates as a self-contained levy mechanism with its own rules on assessment, payment, interest and penalty. General recovery provisions were not intended to be imported where the special scheme governs the field. Section 11A is not an omnibus limitation provision for every recovery under the Act and does not apply to demands raised under this special compound levy scheme. The demand notices issued under that mechanism were therefore unsustainable. en-us Thu, 10 Mar 2011 00:00:00 +0530 Wed, 26 Nov 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202325 The compound levy scheme under Section 3A of the Central Excise Act, 1944 for hot re-rolling mills, read with the Annual Capacity Determination Rules, 1997, operates as a self-contained levy mechanism with its own rules on assessment, payment, interest and penalty. General recovery provisions were not intended to be imported where the special scheme governs the field. Section 11A is not an omnibus limitation provision for every recovery under the Act and does not apply to demands raised under this special compound levy scheme. The demand notices issued under that mechanism were therefore unsustainable. Case-Laws Central Excise Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202325