https://www.taxtmi.com/caselaws?id=76781 Functional integration, not physical attachment alone, governs inclusion of equipment in annual production capacity under the textile capacity determination scheme; drying range cylinders used in the continuous processing line were therefore includible for 1999-2000. A completed capacity determination for 1998-1999 could not be reopened by revision, so the attempted redetermination was impermissible and the associated penalty basis fell away. Confiscation of excess processed fabrics was upheld on the strength of seizure records, stock verification and admission, but confiscation of land, building, plant and machinery was held disproportionate and was set aside. The connected Revenue demand matter was remanded for fresh adjudication. en-us Fri, 27 Feb 2009 00:00:00 +0530 Sat, 17 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76781 Functional integration, not physical attachment alone, governs inclusion of equipment in annual production capacity under the textile capacity determination scheme; drying range cylinders used in the continuous processing line were therefore includible for 1999-2000. A completed capacity determination for 1998-1999 could not be reopened by revision, so the attempted redetermination was impermissible and the associated penalty basis fell away. Confiscation of excess processed fabrics was upheld on the strength of seizure records, stock verification and admission, but confiscation of land, building, plant and machinery was held disproportionate and was set aside. The connected Revenue demand matter was remanded for fresh adjudication. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76781