https://www.taxtmi.com/caselaws?id=104757 A capacity-based excise levy cannot be sustained where the assessee's evidence that one induction furnace had broken down and remained closed was not examined. The authority was required to verify the factual claim, consider the documentary material, and record findings before rejecting refixation of annual capacity or abatement of duty. Because the duty demand and penalty were consequential to that disputed capacity fixation, they also fell once the foundation order was set aside. The matters were remanded for fresh adjudication and speaking orders after hearing the assessee. en-us Thu, 14 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 11:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104757 A capacity-based excise levy cannot be sustained where the assessee's evidence that one induction furnace had broken down and remained closed was not examined. The authority was required to verify the factual claim, consider the documentary material, and record findings before rejecting refixation of annual capacity or abatement of duty. Because the duty demand and penalty were consequential to that disputed capacity fixation, they also fell once the foundation order was set aside. The matters were remanded for fresh adjudication and speaking orders after hearing the assessee. Case-Laws Central Excise Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104757