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2011 (5) TMI 780 - CESTAT, MUMBAICompounded Levy Scheme – Held that:- appellant had themselves opted for discharge of duty liability under the Compounded levy scheme of Rule 96ZQ of the Central Excise Rules, under which duty liability had been determined by the Commissioner, based on their capacity of production under the provisions of Hot Air Independent Textile Processors Annual Capacity Determination Rules, 1998, in the cases of Dharamendra Textiles Processors (2008 - TMI - 31520 - SUPREME COURT - Income Tax), there is no infirmity in the impugned order imposing penalty on the appellant under Rule 96ZQ(5)(ii) of Central Excise Rules, 1944. The appeal dismissed
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