https://www.taxtmi.com/caselaws?id=92133 Annual capacity under the induction furnace scheme is to be fixed as a deemed or estimated capacity on the basis of the authenticated invoice, and the prescribed rules require the authority to act on that invoice first. If a valid invoice is available and has already been used for initial fixation, the Department cannot reopen the determination suo motu by relying on later actual production verification unless the statute or rules expressly confer such review power. On this prima facie view, the applicants were entitled to waiver of pre-deposit and stay of recovery, with interim protection granted pending hearing on merits. en-us Fri, 18 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92133 Annual capacity under the induction furnace scheme is to be fixed as a deemed or estimated capacity on the basis of the authenticated invoice, and the prescribed rules require the authority to act on that invoice first. If a valid invoice is available and has already been used for initial fixation, the Department cannot reopen the determination suo motu by relying on later actual production verification unless the statute or rules expressly confer such review power. On this prima facie view, the applicants were entitled to waiver of pre-deposit and stay of recovery, with interim protection granted pending hearing on merits. Case-Laws Central Excise Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92133