https://www.taxtmi.com/caselaws?id=406926 An assessee under the Compounded Levy Scheme remained bound by the scheme-based duty liability, and closure of the production unit did not, on the facts stated, extinguish liability for the full period claimed by the department. The Madras High Court also accepted the objection that the writ petitions were filed after a long delay, treating laches as an independent ground to refuse relief. The demand order was therefore left undisturbed, with the challenge failing both on merits and on delay. en-us Thu, 15 Apr 2021 00:00:00 +0530 Fri, 22 Oct 2021 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406926 An assessee under the Compounded Levy Scheme remained bound by the scheme-based duty liability, and closure of the production unit did not, on the facts stated, extinguish liability for the full period claimed by the department. The Madras High Court also accepted the objection that the writ petitions were filed after a long delay, treating laches as an independent ground to refuse relief. The demand order was therefore left undisturbed, with the challenge failing both on merits and on delay. Case-Laws Central Excise Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406926