https://www.taxtmi.com/caselaws?id=437431 In a compounded levy regime for a re-rolling mill, duty remains payable on the annual capacity fixed by the competent authority unless the assessee seeks and obtains redetermination on the basis of actual production under Section 3A(4) of the Central Excise Act, 1944. Where no such redetermination is shown, the assessed capacity continues to govern duty liability and differential duty on that basis is sustained. Interest and penalty imposed under Rule 96ZP of the Central Excise Rules, 1944 do not survive where those provisions are treated as invalid under the governing Supreme Court ruling, so the ancillary levy is set aside. en-us Thu, 04 May 2023 00:00:00 +0530 Sat, 06 May 2023 10:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437431 In a compounded levy regime for a re-rolling mill, duty remains payable on the annual capacity fixed by the competent authority unless the assessee seeks and obtains redetermination on the basis of actual production under Section 3A(4) of the Central Excise Act, 1944. Where no such redetermination is shown, the assessed capacity continues to govern duty liability and differential duty on that basis is sustained. Interest and penalty imposed under Rule 96ZP of the Central Excise Rules, 1944 do not survive where those provisions are treated as invalid under the governing Supreme Court ruling, so the ancillary levy is set aside. Case-Laws Central Excise Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437431