https://www.taxtmi.com/caselaws?id=105896 Where a statutory capacity-change procedure requires prior intimation and prompt departmental action, the effective date of the changed installed capacity may be fixed on reliable contemporaneous evidence of actual change rather than mechanically from later verification by the departmental team. The assessee's uncorroborated assertion of an earlier date was rejected, but contemporaneous correspondence with the local Superintendent supported 24 November 1997 as the operative date. Duty computation was directed to proceed on that basis. en-us Wed, 31 Mar 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105896 Where a statutory capacity-change procedure requires prior intimation and prompt departmental action, the effective date of the changed installed capacity may be fixed on reliable contemporaneous evidence of actual change rather than mechanically from later verification by the departmental team. The assessee's uncorroborated assertion of an earlier date was rejected, but contemporaneous correspondence with the local Superintendent supported 24 November 1997 as the operative date. Duty computation was directed to proceed on that basis. Case-Laws Central Excise Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105896