https://www.taxtmi.com/caselaws?id=243120 A special compounded levy regime under Rule 96ZP was treated as a self-contained code, so the general limitation under Section 11A of the Central Excise Act could not be imported to restrict recovery. The demand for the period after the unit had stopped production from 1.4.1998 was unsustainable because the records showed closure and the department did not effectively rebut that fact. Unutilised Modvat credit could not be adjusted against liability arising under Rule 96ZP, as the special scheme did not permit such set-off; the assessee was only left to seek reversal if otherwise allowed by law. en-us Thu, 19 Dec 2013 00:00:00 +0530 Mon, 01 Sep 2014 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243120 A special compounded levy regime under Rule 96ZP was treated as a self-contained code, so the general limitation under Section 11A of the Central Excise Act could not be imported to restrict recovery. The demand for the period after the unit had stopped production from 1.4.1998 was unsustainable because the records showed closure and the department did not effectively rebut that fact. Unutilised Modvat credit could not be adjusted against liability arising under Rule 96ZP, as the special scheme did not permit such set-off; the assessee was only left to seek reversal if otherwise allowed by law. Case-Laws Central Excise Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243120