https://www.taxtmi.com/caselaws?id=434427 Textile processing units could not be subjected to the challenged compounded levy notifications and rules once the statutory foundation under Section 3A of the Central Excise Act, 1944 had been omitted and later reintroduced without any fresh notification covering textile products. The earlier rate-fixing and capacity-determination notifications had already been found inconsistent with the statutory scheme, and that view had attained finality. The Court therefore found that the impugned notifications and rules lacked continuing legal support and could not operate against the assessees, so the writ appeals were dismissed. en-us Thu, 16 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434427 Textile processing units could not be subjected to the challenged compounded levy notifications and rules once the statutory foundation under Section 3A of the Central Excise Act, 1944 had been omitted and later reintroduced without any fresh notification covering textile products. The earlier rate-fixing and capacity-determination notifications had already been found inconsistent with the statutory scheme, and that view had attained finality. The Court therefore found that the impugned notifications and rules lacked continuing legal support and could not operate against the assessees, so the writ appeals were dismissed. Case-Laws Central Excise Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434427