https://www.taxtmi.com/caselaws?id=327858 Rule 96ZP(3) allowed a manufacturer to discharge excise duty on a lump-sum basis as full and final payment for the relevant period, and that option was mutually exclusive with the production-based relief available under Section 3A. Once the lump-sum option was exercised, the assessee could not later claim abatement on the ground of factory closure or non-production during the same period, so the duty demand was maintained. Penalty and interest under Rule 96ZP were not sustainable after the Supreme Court declared those provisions invalid, and those components were set aside. en-us Wed, 04 May 2016 00:00:00 +0530 Thu, 17 Nov 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327858 Rule 96ZP(3) allowed a manufacturer to discharge excise duty on a lump-sum basis as full and final payment for the relevant period, and that option was mutually exclusive with the production-based relief available under Section 3A. Once the lump-sum option was exercised, the assessee could not later claim abatement on the ground of factory closure or non-production during the same period, so the duty demand was maintained. Penalty and interest under Rule 96ZP were not sustainable after the Supreme Court declared those provisions invalid, and those components were set aside. Case-Laws Central Excise Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327858