Excise Duty Based on Production Capacity, Not Actual Production: High Court Decision

The High Court of Andhra Pradesh held that excise duty is levied on production capacity, not actual production. The petitioner's claim for remission due to a temporary closure was rejected as capacity to produce and actual production are distinct for excise taxation purposes. The petition was dismissed.

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The High Court of Andhra Pradesh held that excise duty is levied on production capacity, not actual production. The petitioner's claim for remission due to a temporary closure was rejected as capacity to produce and actual production are distinct for excise taxation purposes. The petition was dismissed.

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