https://www.taxtmi.com/caselaws?id=183500 A non-adjudicatory communication issued while annual capacity and duty liability were still under determination did not exhaust the authority's power or make it functus officio. The earlier appellate order also did not bar final adjudication, because it concerned different issues from the impugned determination of annual capacity and consequential duty. Under Rule 96ZP, the manufacturer was entitled to abatement for the period of factory closure until the option for the compounded levy scheme was exercised, and duty became payable only from the date of that option. en-us Tue, 02 Jun 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183500 A non-adjudicatory communication issued while annual capacity and duty liability were still under determination did not exhaust the authority's power or make it functus officio. The earlier appellate order also did not bar final adjudication, because it concerned different issues from the impugned determination of annual capacity and consequential duty. Under Rule 96ZP, the manufacturer was entitled to abatement for the period of factory closure until the option for the compounded levy scheme was exercised, and duty became payable only from the date of that option. Case-Laws Central Excise Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183500