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Central Excise - Highlights / Catch Notes

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Recovery of Excise Duty - Compounded Levy Scheme - When the ...

Central Excise

April 26, 2021

Recovery of Excise Duty - Compounded Levy Scheme - When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the scheme and further, the petitioner admitted the fact that the production unit was closed with effect from 26.04.1999, the petitioner is liable to pay excise duty for the whole year as claimed by the Department. - HC

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