https://www.taxtmi.com/caselaws?id=380500 Under the compounded levy scheme, the notification was construed as fixing duty liability for the month in which the procedure was first granted, while the proviso's pro-rata formula was not limited to a first-time option where the machinery remained non-functional. Excise duty was read with the charging provision so that liability arises only when manufacture of excisable goods occurs. Accordingly, duty could not be retained for periods when the cold rolling machines were dismantled or not operative, and the departmental distinction was rejected; pro-rata refund relief was available for the non-operative period. en-us Tue, 07 May 2019 00:00:00 +0530 Thu, 23 May 2019 07:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380500 Under the compounded levy scheme, the notification was construed as fixing duty liability for the month in which the procedure was first granted, while the proviso's pro-rata formula was not limited to a first-time option where the machinery remained non-functional. Excise duty was read with the charging provision so that liability arises only when manufacture of excisable goods occurs. Accordingly, duty could not be retained for periods when the cold rolling machines were dismantled or not operative, and the departmental distinction was rejected; pro-rata refund relief was available for the non-operative period. Case-Laws Central Excise Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380500