https://www.taxtmi.com/caselaws?id=210144 Notification No. 42/98-CE (N.T.) under Section 3A was treated as not providing a lawful and workable method for determining a factory's annual production capacity, which is the basis for levy under the compounded levy scheme. On that view, proceedings for capacity determination and the resulting duty demands were unsustainable, and the consequential interest and penalties could not survive. The impugned order setting aside the demand was therefore upheld and the Revenue's appeals were rejected. en-us Wed, 27 Apr 2011 00:00:00 +0530 Tue, 27 Nov 2012 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210144 Notification No. 42/98-CE (N.T.) under Section 3A was treated as not providing a lawful and workable method for determining a factory's annual production capacity, which is the basis for levy under the compounded levy scheme. On that view, proceedings for capacity determination and the resulting duty demands were unsustainable, and the consequential interest and penalties could not survive. The impugned order setting aside the demand was therefore upheld and the Revenue's appeals were rejected. Case-Laws Central Excise Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210144