https://www.taxtmi.com/caselaws?id=45386 A manufacturer who voluntarily opts for payment under Rule 96ZO(3) of the Central Excise Rules is bound by that composition-based scheme and cannot invoke Section 3A(4) of the Central Excise Act, 1944 to seek duty determination on actual production for the same period. Section 3A creates a capacity-based levy regime, while Rule 96ZO(3) operates as an alternative method of payment at the assessee's option. The two mechanisms are mutually exclusive, and the assessee cannot combine the benefit of lump-sum payment with re-determination under the regular assessment procedure. en-us Wed, 05 Apr 2000 00:00:00 +0530 Sat, 20 Dec 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45386 A manufacturer who voluntarily opts for payment under Rule 96ZO(3) of the Central Excise Rules is bound by that composition-based scheme and cannot invoke Section 3A(4) of the Central Excise Act, 1944 to seek duty determination on actual production for the same period. Section 3A creates a capacity-based levy regime, while Rule 96ZO(3) operates as an alternative method of payment at the assessee's option. The two mechanisms are mutually exclusive, and the assessee cannot combine the benefit of lump-sum payment with re-determination under the regular assessment procedure. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45386