https://www.taxtmi.com/caselaws?id=105728 Contemporaneous manufacturer and assessee records were preferred over a departmental inspection report for fixing the hot re-rolling mill's annual production capacity. The departmental measurement of the "d" factor at 275 mm was treated as unreliable because the report did not explain the measurement method, the technical basis for assessing a pinion inside a closed oil bath chamber, or the qualifications of those assisting the verification, and it also contained an apparent factual inconsistency. Consistent pre-duty documents from 1996 recorded the pinion distance as 10 inches or 254 mm, so the "d" factor was taken as 254 mm and capacity was to be re-determined on that basis in favour of the assessee. en-us Tue, 10 Sep 2002 00:00:00 +0530 Wed, 07 Mar 2012 12:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105728 Contemporaneous manufacturer and assessee records were preferred over a departmental inspection report for fixing the hot re-rolling mill's annual production capacity. The departmental measurement of the "d" factor at 275 mm was treated as unreliable because the report did not explain the measurement method, the technical basis for assessing a pinion inside a closed oil bath chamber, or the qualifications of those assisting the verification, and it also contained an apparent factual inconsistency. Consistent pre-duty documents from 1996 recorded the pinion distance as 10 inches or 254 mm, so the "d" factor was taken as 254 mm and capacity was to be re-determined on that basis in favour of the assessee. Case-Laws Central Excise Tue, 10 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105728