https://www.taxtmi.com/caselaws?id=101911 The annual capacity of an induction furnace was determined at 9 MT per crucible on the basis of a Technical Committee inspection report. The assessee participated in the inspection and signed the report, but produced no documentary rebuttal and did not cross-examine the expert. On that material, the report was treated as unshaken, and the capacity determination was not disturbed. The legal point is that an expert-based technical finding will normally stand where the party challenging it fails to rebut the report or test it by cross-examination. en-us Thu, 07 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 11:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101911 The annual capacity of an induction furnace was determined at 9 MT per crucible on the basis of a Technical Committee inspection report. The assessee participated in the inspection and signed the report, but produced no documentary rebuttal and did not cross-examine the expert. On that material, the report was treated as unshaken, and the capacity determination was not disturbed. The legal point is that an expert-based technical finding will normally stand where the party challenging it fails to rebut the report or test it by cross-examination. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101911