https://www.taxtmi.com/caselaws?id=210611 Where the annual capacity determination rules forming the foundation of the compounded levy scheme were held ultra vires Section 3A of the Central Excise Act, the duty demand under Rule 96ZQ read with the scheme could not survive, and relief followed for the assessees. On the same reasoning, penalties imposed under Rule 96ZQ were also unsustainable because the penal consequences could not stand independently once the underlying levy and capacity framework had been invalidated. The commentary therefore states that no surviving duty demand or penalty remained under the impugned compounded levy framework. en-us Tue, 26 Jul 2011 00:00:00 +0530 Fri, 17 Feb 2012 07:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210611 Where the annual capacity determination rules forming the foundation of the compounded levy scheme were held ultra vires Section 3A of the Central Excise Act, the duty demand under Rule 96ZQ read with the scheme could not survive, and relief followed for the assessees. On the same reasoning, penalties imposed under Rule 96ZQ were also unsustainable because the penal consequences could not stand independently once the underlying levy and capacity framework had been invalidated. The commentary therefore states that no surviving duty demand or penalty remained under the impugned compounded levy framework. Case-Laws Central Excise Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210611