https://www.taxtmi.com/caselaws?id=95858 Annual production capacity had to be refixed on the basis of the verified parameters recorded in the verification report, and not on an unsubstantiated alternate value; the refixation on 164.5 mm was therefore unsustainable and required reconsideration. Where the assessee had already changed the parameters and intimated the department, the effective date of refixation had to relate back to the date of actual modification, as departmental delay in verification could not prejudice the assessee. The order was set aside and the matter remanded for fresh refixation accordingly. en-us Fri, 08 Sep 2000 00:00:00 +0530 Thu, 15 Dec 2011 14:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95858 Annual production capacity had to be refixed on the basis of the verified parameters recorded in the verification report, and not on an unsubstantiated alternate value; the refixation on 164.5 mm was therefore unsustainable and required reconsideration. Where the assessee had already changed the parameters and intimated the department, the effective date of refixation had to relate back to the date of actual modification, as departmental delay in verification could not prejudice the assessee. The order was set aside and the matter remanded for fresh refixation accordingly. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95858