https://www.taxtmi.com/caselaws?id=333934 Under the compounded levy scheme, mere failure to complete the procedural declaration after obtaining permission could forfeit the concession and expose the manufacturer to duty at tariff rates, but excise duty still arose only on proof of actual manufacture and clearance. Here, the Revenue did not establish through connected records or other evidence that any stainless steel patta/pattis had been manufactured or removed. In the absence of such proof, the demand could not rest solely on procedural non-compliance, and the duty demands were set aside in favour of the assessee. en-us Tue, 20 Sep 2016 00:00:00 +0530 Mon, 03 Apr 2017 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333934 Under the compounded levy scheme, mere failure to complete the procedural declaration after obtaining permission could forfeit the concession and expose the manufacturer to duty at tariff rates, but excise duty still arose only on proof of actual manufacture and clearance. Here, the Revenue did not establish through connected records or other evidence that any stainless steel patta/pattis had been manufactured or removed. In the absence of such proof, the demand could not rest solely on procedural non-compliance, and the duty demands were set aside in favour of the assessee. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333934