https://www.taxtmi.com/caselaws?id=92493 Section 3A assessment for induction furnaces is based on deemed annual capacity, and Rule 3(1) requires the Commissioner to act on an authenticated invoice where available. If capacity has been fixed after enquiry on that basis, the Act and Rules do not confer any general power to reopen it merely because later trial production shows higher output. Re-determination is justified only if the original invoice is shown to be false or unrelated to the furnace, or if the furnace has been altered after fixation. In the absence of such proof, later actual-production trials cannot support a suo motu revision of capacity. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92493 Section 3A assessment for induction furnaces is based on deemed annual capacity, and Rule 3(1) requires the Commissioner to act on an authenticated invoice where available. If capacity has been fixed after enquiry on that basis, the Act and Rules do not confer any general power to reopen it merely because later trial production shows higher output. Re-determination is justified only if the original invoice is shown to be false or unrelated to the furnace, or if the furnace has been altered after fixation. In the absence of such proof, later actual-production trials cannot support a suo motu revision of capacity. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92493