https://www.taxtmi.com/caselaws?id=91458 Where a rolling mill's parameters had in fact changed, the provision specifically governing a change in installed machinery or operating parameters controlled fixation of annual production capacity, and the Commissioner's relied-upon notification could not override it; the revised capacity was therefore taken at 1968 m.t. The effective date of the revised capacity was left to the Commissioner after intimation and approval of the change, and the date fixed as 9-9-1998 was held reasonable and not interfered with, leaving the assessee partly successful. en-us Thu, 03 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91458 Where a rolling mill's parameters had in fact changed, the provision specifically governing a change in installed machinery or operating parameters controlled fixation of annual production capacity, and the Commissioner's relied-upon notification could not override it; the revised capacity was therefore taken at 1968 m.t. The effective date of the revised capacity was left to the Commissioner after intimation and approval of the change, and the date fixed as 9-9-1998 was held reasonable and not interfered with, leaving the assessee partly successful. Case-Laws Central Excise Thu, 03 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91458