Capacity fixation under the compounded levy scheme upheld where furnace measurements were verified, accepted, and re-measured

Annual capacity fixation under the compounded levy scheme was treated as final where furnace parameters were verified by departmental officers, re-verified with a technical expert in the appellant's presence, and the verification reports were signed and accepted. The appellant had also sought re-measurement, which was granted. On these facts, a later challenge based on alleged discrepancies in the measurements was not sustainable, and the capacity determination was upheld.

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Issues: Whether the annual capacity of production fixed for the appellant's furnace under the compounded levy scheme was liable to be interfered with on the ground of alleged discrepancies in the measurements of furnace parameters.

Analysis: The furnace parameters were verified by the departmental officers and, thereafter, re-verified with the help of a technical expert in the presence of the appellant. The verification reports were signed and accepted at the relevant stage, and the record showed that the appellant had also sought re-measurement which was granted. In these circumstances, the challenge to the capacity fixation on the basis of alleged incorrect measurements was not sustainable.

Conclusion: The capacity fixation was upheld and the appeal was rejected.

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