https://www.taxtmi.com/caselaws?id=350016 Excise duty cannot be sustained under a compounded levy arrangement where no manufacture or production took place during the relevant period. The Tribunal applied its earlier decision on identical facts and held that closure of the factory for reasons beyond the assessee's control meant the charging provision could not operate merely because the special procedure was not followed. It also found that the denial of the procedural benefit lacked a proper factual basis. Once the duty demand failed, the consequential penalty also could not survive. The impugned orders were therefore set aside and the assessee succeeded on the duty and penalty issues. en-us Mon, 04 Sep 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350016 Excise duty cannot be sustained under a compounded levy arrangement where no manufacture or production took place during the relevant period. The Tribunal applied its earlier decision on identical facts and held that closure of the factory for reasons beyond the assessee's control meant the charging provision could not operate merely because the special procedure was not followed. It also found that the denial of the procedural benefit lacked a proper factual basis. Once the duty demand failed, the consequential penalty also could not survive. The impugned orders were therefore set aside and the assessee succeeded on the duty and penalty issues. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350016