https://www.taxtmi.com/caselaws?id=93784 In annual capacity determination under the compounded levy scheme, closure periods must be excluded on a pro rata basis under Rule 4(1), so demand for the full period could not stand and the assessee succeeded on that issue. Rule 5 did not permit mechanically adopting actual production for 1996-97 as the annual capacity for a later period, because the applicable parameters had to govern the relevant period; this issue was also decided for the assessee. The furnace classification as batch type or pusher type remained disputed on technical facts, and the matter was remanded for fresh determination after giving the assessee a fair opportunity to adduce technical evidence. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93784 In annual capacity determination under the compounded levy scheme, closure periods must be excluded on a pro rata basis under Rule 4(1), so demand for the full period could not stand and the assessee succeeded on that issue. Rule 5 did not permit mechanically adopting actual production for 1996-97 as the annual capacity for a later period, because the applicable parameters had to govern the relevant period; this issue was also decided for the assessee. The furnace classification as batch type or pusher type remained disputed on technical facts, and the matter was remanded for fresh determination after giving the assessee a fair opportunity to adduce technical evidence. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93784