https://www.taxtmi.com/caselaws?id=208611 For duty paid under the Compound Levy Scheme, prior payment before final determination of annual production capacity and before issuance of a show cause notice prevented liability to interest and penalty for alleged delayed deposit. The Court distinguished the Revenue's relied-on precedent because, on those facts, duty had not been paid before redetermination of capacity and a show cause notice had been issued. On the present facts, the earlier deposit removed the basis for fastening ancillary liabilities, so interest and penalty were held not leviable and the Tribunal's order remained undisturbed. en-us Mon, 21 Nov 2011 00:00:00 +0530 Mon, 17 Nov 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208611 For duty paid under the Compound Levy Scheme, prior payment before final determination of annual production capacity and before issuance of a show cause notice prevented liability to interest and penalty for alleged delayed deposit. The Court distinguished the Revenue's relied-on precedent because, on those facts, duty had not been paid before redetermination of capacity and a show cause notice had been issued. On the present facts, the earlier deposit removed the basis for fastening ancillary liabilities, so interest and penalty were held not leviable and the Tribunal's order remained undisturbed. Case-Laws Central Excise Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208611