https://www.taxtmi.com/caselaws?id=2704 Under the compounded levy scheme, refixation of annual production capacity cannot sustain interest, penalty, or further recovery where the entire duty was already paid before refixation. If the duty recalculated on the refixed capacity is lower than the amount deposited, no duty remains outstanding and the basis for additional levy does not survive. The duty liability is treated as fully discharged, leaving no amount payable under the relevant rule. en-us Thu, 03 May 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2704 Under the compounded levy scheme, refixation of annual production capacity cannot sustain interest, penalty, or further recovery where the entire duty was already paid before refixation. If the duty recalculated on the refixed capacity is lower than the amount deposited, no duty remains outstanding and the basis for additional levy does not survive. The duty liability is treated as fully discharged, leaving no amount payable under the relevant rule. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2704