https://www.taxtmi.com/caselaws?id=237107 A later compounded levy notification framed under Section 3A was held to override an earlier optional scheme on the same subject by necessary implication because both could not operate together without repugnancy and discrimination. The assessees were therefore liable to pay differential duty for the relevant period under the later notification. Penalty was nevertheless deleted because the dispute turned on interpretation of competing notifications and did not establish deliberate evasion or contumacious conduct. en-us Tue, 04 Dec 2012 00:00:00 +0530 Wed, 18 Sep 2013 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237107 A later compounded levy notification framed under Section 3A was held to override an earlier optional scheme on the same subject by necessary implication because both could not operate together without repugnancy and discrimination. The assessees were therefore liable to pay differential duty for the relevant period under the later notification. Penalty was nevertheless deleted because the dispute turned on interpretation of competing notifications and did not establish deliberate evasion or contumacious conduct. Case-Laws Central Excise Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237107