https://www.taxtmi.com/caselaws?id=198361 Section 3A(4) of the Central Excise Act, 1944 permits re-determination of duty liability on the basis of actual production under the compound levy scheme. A request for such re-determination could not be rejected solely because the assessee was under BIFR; the competent authority had to examine the evidence and production data placed on record. The matter was therefore required to be sent back for fresh determination on actual production basis. en-us Wed, 08 Apr 2015 00:00:00 +0530 Tue, 30 Jan 2018 08:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198361 Section 3A(4) of the Central Excise Act, 1944 permits re-determination of duty liability on the basis of actual production under the compound levy scheme. A request for such re-determination could not be rejected solely because the assessee was under BIFR; the competent authority had to examine the evidence and production data placed on record. The matter was therefore required to be sent back for fresh determination on actual production basis. Case-Laws Central Excise Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198361