https://www.taxtmi.com/caselaws?id=105558 Disputes over induction furnace annual capacity under the Central Excise framework may justify redetermination where later material suggests suppression, misdeclaration or conflict with the earlier declaration-based assessment. Section 11A supports recovery of short-levied duty where suppression or misstatement is alleged, so a prior capacity fixation does not necessarily bar fresh departmental action on new evidence. Where competing evidence exists on furnace capacity, Rule 3(2) of the Induction Furnace Annual Capacity Determination Rules, 1997 permits consultation with a technical authority. The proper course is fresh expert determination after supplying the report and giving a reasonable opportunity of hearing. en-us Fri, 07 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105558 Disputes over induction furnace annual capacity under the Central Excise framework may justify redetermination where later material suggests suppression, misdeclaration or conflict with the earlier declaration-based assessment. Section 11A supports recovery of short-levied duty where suppression or misstatement is alleged, so a prior capacity fixation does not necessarily bar fresh departmental action on new evidence. Where competing evidence exists on furnace capacity, Rule 3(2) of the Induction Furnace Annual Capacity Determination Rules, 1997 permits consultation with a technical authority. The proper course is fresh expert determination after supplying the report and giving a reasonable opportunity of hearing. Case-Laws Central Excise Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105558