<h1>Supreme Court Affirms Tribunal's Decision on Deemed Production Capacity u/s 3A of Central Excise Act.</h1> The appeal concerns the determination of deemed annual production capacity under Section 3A of the Central Excise Act, 1944. The appellant, who installed an induction furnace with an initial capacity of 8 M.Ts, reduced it to 4 M.Ts due to limited power supply. Despite notifying the authorities and undergoing inspection, the department issued a show cause notice based on the original 8 M.Ts capacity. The tribunal upheld this determination, and the High Court rejected the appellant's appeal, citing no substantial question of law. The Supreme Court also dismissed the appeal, affirming the tribunal's factual findings as final.