https://www.taxtmi.com/caselaws?id=376645 Eligibility under the compounded levy scheme turned on the original value of plant and machinery, determined on applicable accounting principles; generator, lift, spares and pollution control equipment were treated as part of plant and machinery, and the assessee failed the Rs. 3 crore threshold. Duty on job-work clearances had to be confined to job charges and material cost, while export clearances did not justify differential duty; the remaining demand required fresh re-examination and re-quantification on revised figures. Penalties on the assessee and other noticees were held unsustainable because the dispute involved interpretation and quantification, with no adequate basis for suppression or active connivance. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 14 Mar 2019 08:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376645 Eligibility under the compounded levy scheme turned on the original value of plant and machinery, determined on applicable accounting principles; generator, lift, spares and pollution control equipment were treated as part of plant and machinery, and the assessee failed the Rs. 3 crore threshold. Duty on job-work clearances had to be confined to job charges and material cost, while export clearances did not justify differential duty; the remaining demand required fresh re-examination and re-quantification on revised figures. Penalties on the assessee and other noticees were held unsustainable because the dispute involved interpretation and quantification, with no adequate basis for suppression or active connivance. Case-Laws Central Excise Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376645