https://www.taxtmi.com/caselaws?id=100387 A re-rolling mill could not be classified as a high speed mill for annual capacity fixation under the compounded levy scheme because the verification report and the impugned order did not record supporting material showing the speed of operation required by the notification. The earlier remand required proper consideration of relevant facts, but no fresh verification or factual basis was produced. The higher annual capacity and resulting duty demand were therefore unsustainable, and duty liability had to be worked out on the basis applicable to a low speed mill. en-us Thu, 16 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100387 A re-rolling mill could not be classified as a high speed mill for annual capacity fixation under the compounded levy scheme because the verification report and the impugned order did not record supporting material showing the speed of operation required by the notification. The earlier remand required proper consideration of relevant facts, but no fresh verification or factual basis was produced. The higher annual capacity and resulting duty demand were therefore unsustainable, and duty liability had to be worked out on the basis applicable to a low speed mill. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100387