https://www.taxtmi.com/caselaws?id=97237 Industrial capacity under the prescribed rules cannot be refixed upward unless there is a fresh and identified change in the governing parameters; an unexplained increase without supporting material is unsustainable. The operative date for applying revised capacity and duty must also be based on a stated and rational basis; shifting that date later without justification is not permitted. The impugned fixation and delayed effective date were set aside, and the matter was remitted for fresh determination after hearing the assessee and recording reasons. en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97237 Industrial capacity under the prescribed rules cannot be refixed upward unless there is a fresh and identified change in the governing parameters; an unexplained increase without supporting material is unsustainable. The operative date for applying revised capacity and duty must also be based on a stated and rational basis; shifting that date later without justification is not permitted. The impugned fixation and delayed effective date were set aside, and the matter was remitted for fresh determination after hearing the assessee and recording reasons. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97237