https://www.taxtmi.com/caselaws?id=108413 For quantifying duty liability under the compounded levy scheme, claimed actual production could not be rejected merely because the assessee did not prove why production was lower than the fixed annual capacity. Documentary records, including electricity consumption data, supported the production claim, and no rebuttal evidence, direct or indirect, was produced to discredit it. On the interim record, the burden was not shifted onto the assessee to justify the lower production figure, and the absence of contrary material meant the claim could not be treated as false at the stay stage. A prima facie case was therefore made out and stay was granted. en-us Mon, 13 Jan 2003 00:00:00 +0530 Sat, 31 Mar 2012 13:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108413 For quantifying duty liability under the compounded levy scheme, claimed actual production could not be rejected merely because the assessee did not prove why production was lower than the fixed annual capacity. Documentary records, including electricity consumption data, supported the production claim, and no rebuttal evidence, direct or indirect, was produced to discredit it. On the interim record, the burden was not shifted onto the assessee to justify the lower production figure, and the absence of contrary material meant the claim could not be treated as false at the stay stage. A prima facie case was therefore made out and stay was granted. Case-Laws Central Excise Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108413