https://www.taxtmi.com/caselaws?id=99206 Under a capacity-based duty regime, payment of duty on fixed annual production capacity can negate any inference of suppression or clandestine removal from alleged shortages and excesses. The Tribunal accepted the Commissioner's finding that, on the facts, the respondents' duty liability was governed by the fixed capacity basis and that no material had been produced to rebut the conclusion that no evasion was shown. The Revenue failed to establish that the factual findings were unsustainable, and the order in favour of the respondents was sustained. en-us Tue, 12 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99206 Under a capacity-based duty regime, payment of duty on fixed annual production capacity can negate any inference of suppression or clandestine removal from alleged shortages and excesses. The Tribunal accepted the Commissioner's finding that, on the facts, the respondents' duty liability was governed by the fixed capacity basis and that no material had been produced to rebut the conclusion that no evasion was shown. The Revenue failed to establish that the factual findings were unsustainable, and the order in favour of the respondents was sustained. Case-Laws Central Excise Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99206