https://www.taxtmi.com/caselaws?id=344403 Under the compounded levy scheme, duty was held not recoverable for the period a furnace remained demonstrably non-functional, and annual capacity had to be re-fixed from the date of permanent closure. Repeated intimations of breakdown, continued non-operation, and eventual closure were accepted as sufficient facts to support pro-rata liability and reassessment of capacity, notwithstanding the objection that the communications were not addressed to the Commissioner. Interest and mandatory penalty were also found unsustainable because the Supreme Court position treats such levies as lacking authority where the enabling provision does not expressly authorise them. en-us Mon, 05 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344403 Under the compounded levy scheme, duty was held not recoverable for the period a furnace remained demonstrably non-functional, and annual capacity had to be re-fixed from the date of permanent closure. Repeated intimations of breakdown, continued non-operation, and eventual closure were accepted as sufficient facts to support pro-rata liability and reassessment of capacity, notwithstanding the objection that the communications were not addressed to the Commissioner. Interest and mandatory penalty were also found unsustainable because the Supreme Court position treats such levies as lacking authority where the enabling provision does not expressly authorise them. Case-Laws Central Excise Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344403