https://www.taxtmi.com/caselaws?id=48923 A special compounded levy scheme under Section 3A of the Central Excise Act operates as a self-contained code for determination, payment, interest and penalty, so the general notice and limitation machinery under Section 11A does not apply to recovery of duty under that scheme. Capacity-based duty under the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 must be fixed on the basis of the machinery actually installed in the assessee's own unit, not by reference to parameters of other manufacturers. The challenged capacity determinations were therefore set aside for fresh redetermination in the identified matters, with the remaining appeals rejected. en-us Mon, 08 Apr 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48923 A special compounded levy scheme under Section 3A of the Central Excise Act operates as a self-contained code for determination, payment, interest and penalty, so the general notice and limitation machinery under Section 11A does not apply to recovery of duty under that scheme. Capacity-based duty under the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 must be fixed on the basis of the machinery actually installed in the assessee's own unit, not by reference to parameters of other manufacturers. The challenged capacity determinations were therefore set aside for fresh redetermination in the identified matters, with the remaining appeals rejected. Case-Laws Central Excise Mon, 08 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48923