https://www.taxtmi.com/caselaws?id=85053 A rule-based show cause notice was treated as valid notwithstanding the omission of Rule 10, because Section 11A continued the liability regime in substantially similar terms. For exemption under Notification No. 128/77, installed capacity had to be ascertained from the industrial licence, import permission and DGTD correspondence, not from actual output or conjectural assumptions about optimum operation. On those materials, the paper mill's installed capacity exceeded 5,000 MT, so the concessional duty claim failed. The demand was therefore maintainable, subject to recomputation of differential duty on the basis of the higher capacity determined on record. en-us Fri, 16 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85053 A rule-based show cause notice was treated as valid notwithstanding the omission of Rule 10, because Section 11A continued the liability regime in substantially similar terms. For exemption under Notification No. 128/77, installed capacity had to be ascertained from the industrial licence, import permission and DGTD correspondence, not from actual output or conjectural assumptions about optimum operation. On those materials, the paper mill's installed capacity exceeded 5,000 MT, so the concessional duty claim failed. The demand was therefore maintainable, subject to recomputation of differential duty on the basis of the higher capacity determined on record. Case-Laws Customs Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85053