https://www.taxtmi.com/caselaws?id=165532 Under the compounded levy scheme for khandsari sugar, excise duty was linked to the number and size of centrifugals installed for manufacture, not to a notional seasonal liability. Because the scheme treated production capacity as the basis of levy, a centrifugal that had been removed from the factory or was no longer in existence after notice to the excise authorities could not be treated as a taxable unit for the period after removal. The court also rejected the maintainability objection, noting that no effective departmental order had been passed or communicated, so the suggested statutory remedy was not realistic in the circumstances. en-us Mon, 27 Jun 1977 00:00:00 +0530 Thu, 31 Jul 2014 14:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165532 Under the compounded levy scheme for khandsari sugar, excise duty was linked to the number and size of centrifugals installed for manufacture, not to a notional seasonal liability. Because the scheme treated production capacity as the basis of levy, a centrifugal that had been removed from the factory or was no longer in existence after notice to the excise authorities could not be treated as a taxable unit for the period after removal. The court also rejected the maintainability objection, noting that no effective departmental order had been passed or communicated, so the suggested statutory remedy was not realistic in the circumstances. Case-Laws Central Excise Mon, 27 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165532