https://www.taxtmi.com/caselaws?id=96372 Retrospective enhancement of annual production capacity after an earlier joint verification was impermissible where the relevant facts were already before the Commissioner and no suppression by the assessee was shown. The later notice amounted in substance to a review of the prior determination and could not be sustained on the same material. A differential duty demand raised nearly one year after the earlier fixation, without any allegation or finding of suppression, also fell outside the normal six-month limitation period. The commentary states that both the enhanced capacity determination and the consequential demand were unsustainable. en-us Tue, 15 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96372 Retrospective enhancement of annual production capacity after an earlier joint verification was impermissible where the relevant facts were already before the Commissioner and no suppression by the assessee was shown. The later notice amounted in substance to a review of the prior determination and could not be sustained on the same material. A differential duty demand raised nearly one year after the earlier fixation, without any allegation or finding of suppression, also fell outside the normal six-month limitation period. The commentary states that both the enhanced capacity determination and the consequential demand were unsustainable. Case-Laws Central Excise Tue, 15 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96372