https://www.taxtmi.com/caselaws?id=51203 Eligibility under the Compounded Levy Scheme depended on whether investment in plant and machinery stayed within the prescribed ceiling under Notification No. 16/2001-C.E. (N.T.). A Chartered Accountant's certificate was rejected as based on an incorrect method, and the benefit was denied outright. The proper course, however, was to afford the assessee a fair opportunity to produce a certificate meeting the legal requirement and to have eligibility examined afresh. The matter was therefore remitted for de novo consideration, with the eligibility question to be determined after allowing supporting evidence to be filed and assessed. en-us Tue, 09 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51203 Eligibility under the Compounded Levy Scheme depended on whether investment in plant and machinery stayed within the prescribed ceiling under Notification No. 16/2001-C.E. (N.T.). A Chartered Accountant's certificate was rejected as based on an incorrect method, and the benefit was denied outright. The proper course, however, was to afford the assessee a fair opportunity to produce a certificate meeting the legal requirement and to have eligibility examined afresh. The matter was therefore remitted for de novo consideration, with the eligibility question to be determined after allowing supporting evidence to be filed and assessed. Case-Laws Central Excise Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51203