https://www.taxtmi.com/caselaws?id=94361 Where a statutory scheme requires annual furnace capacity to be determined primarily from authenticated invoices or comparable documentary evidence, the alternative estimation method cannot be used unless that primary material is unavailable or is rejected for recorded reasons. The assessee produced a manufacturer's certificate, invoice and other documents showing lower capacity, but the order gave no reasons for discarding them or for adopting a different figure. That failure to evaluate the primary evidence and to give a reasoned basis for switching to the alternative method rendered the determination unsustainable. The capacity finding was therefore set aside and the matter remanded for fresh determination in accordance with law. en-us Wed, 20 May 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94361 Where a statutory scheme requires annual furnace capacity to be determined primarily from authenticated invoices or comparable documentary evidence, the alternative estimation method cannot be used unless that primary material is unavailable or is rejected for recorded reasons. The assessee produced a manufacturer's certificate, invoice and other documents showing lower capacity, but the order gave no reasons for discarding them or for adopting a different figure. That failure to evaluate the primary evidence and to give a reasoned basis for switching to the alternative method rendered the determination unsustainable. The capacity finding was therefore set aside and the matter remanded for fresh determination in accordance with law. Case-Laws Central Excise Wed, 20 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94361