https://www.taxtmi.com/caselaws?id=2704 Where duty under the compounded levy scheme had already been fully paid before refixation of annual capacity, no further demand could be sustained once the refixed capacity showed a lower liability than the amount already deposited. The legal basis for additional recovery disappeared because no duty remained outstanding at the time of refixation. The note therefore records that further levy, interest, or penalty could not survive in the absence of any unpaid duty. 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 Where duty under the compounded levy scheme had already been fully paid before refixation of annual capacity, no further demand could be sustained once the refixed capacity showed a lower liability than the amount already deposited. The legal basis for additional recovery disappeared because no duty remained outstanding at the time of refixation. The note therefore records that further levy, interest, or penalty could not survive in the absence of any unpaid duty. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2704