https://www.taxtmi.com/caselaws?id=2007 Where an assessee has not opted for a compounded levy scheme, excise duty cannot be fastened on the basis of furnace capacity and again on the standard rate for the same production. The Court accepted the Tribunal's factual finding that the assessee had not chosen duty payment under the capacity-based scheme, as the record showed it was ordinarily manufacturing alloy steel and allied products and only incidentally producing non-alloy steel products. On that basis, the capacity-based levy had no application, and the attempt to impose a second duty burden on the same goods was rejected. en-us Thu, 30 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2007 Where an assessee has not opted for a compounded levy scheme, excise duty cannot be fastened on the basis of furnace capacity and again on the standard rate for the same production. The Court accepted the Tribunal's factual finding that the assessee had not chosen duty payment under the capacity-based scheme, as the record showed it was ordinarily manufacturing alloy steel and allied products and only incidentally producing non-alloy steel products. On that basis, the capacity-based levy had no application, and the attempt to impose a second duty burden on the same goods was rejected. Case-Laws Central Excise Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2007