https://www.taxtmi.com/caselaws?id=48179 Section 3A of the Central Excise Act, 1944 establishes a self-contained scheme for levy of duty on the basis of annual production capacity. Under Rule 96-ZP(3) of the Central Excise Rules, 1944, payment by monthly instalments is treated as full discharge of duty liability, but the manufacturer cannot simultaneously claim abatement under the proviso to Section 3A(3) for non-production for at least seven consecutive days, or redetermination under Section 3A(4) where actual production is below the determined capacity. On that construction, a manufacturer opting for Rule 96-ZP(3) is excluded from those reliefs, and the claimed reduction is not available. en-us Wed, 18 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48179 Section 3A of the Central Excise Act, 1944 establishes a self-contained scheme for levy of duty on the basis of annual production capacity. Under Rule 96-ZP(3) of the Central Excise Rules, 1944, payment by monthly instalments is treated as full discharge of duty liability, but the manufacturer cannot simultaneously claim abatement under the proviso to Section 3A(3) for non-production for at least seven consecutive days, or redetermination under Section 3A(4) where actual production is below the determined capacity. On that construction, a manufacturer opting for Rule 96-ZP(3) is excluded from those reliefs, and the claimed reduction is not available. Case-Laws Central Excise Wed, 18 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48179