2004 (1) TMI 153

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....ment under Compounded Levy Scheme. The appellant-assessee was working under Compounded Levy Scheme under Section 3A from 1997. For the year 1998-99 also, it continued to discharge duty at the rate fixed for the previous year. However, after payment at the old rate for five months up to August 1998, a lower amount of duty was fixed by the Central Excise authorities. Thus, leading to excess payment ....