https://www.taxtmi.com/caselaws?id=51732 Under the compounded levy framework, only notified goods could be counted for annual capacity determination, so clearances of MIs-rolls under Heading 7207.90, not shown to be notified, could not be included and the capacity assessment had to be redetermined. The later duty computation was also unsustainable because it ignored the applicable Trade Notice directing use of 1997-98 production and departed from earlier Tribunal directions requiring reconsideration in de novo proceedings. Consequential duty liability based on those flawed calculations was set aside, and the matter was remanded for fresh determination of annual capacity and duty liability in favour of the assessee. en-us Fri, 02 Aug 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51732 Under the compounded levy framework, only notified goods could be counted for annual capacity determination, so clearances of MIs-rolls under Heading 7207.90, not shown to be notified, could not be included and the capacity assessment had to be redetermined. The later duty computation was also unsustainable because it ignored the applicable Trade Notice directing use of 1997-98 production and departed from earlier Tribunal directions requiring reconsideration in de novo proceedings. Consequential duty liability based on those flawed calculations was set aside, and the matter was remanded for fresh determination of annual capacity and duty liability in favour of the assessee. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51732