https://www.taxtmi.com/caselaws?id=112879 Galleries were not to be included while fixing the annual capacity of a stenter, as prior Tribunal and Supreme Court authority treated such inclusion as unsustainable, so the capacity determination failed to that extent. Export clearances had to be included in computing the average value of clearances for the prescribed valuation threshold because Notification No. 36/98 and the 1998 Annual Capacity Determination Rules provided no exclusion, so the restricted domestic-only computation was rejected. Penalty was not sustainable where the demand fell within the normal period, so the penal levy was deleted. en-us Wed, 04 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 13:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112879 Galleries were not to be included while fixing the annual capacity of a stenter, as prior Tribunal and Supreme Court authority treated such inclusion as unsustainable, so the capacity determination failed to that extent. Export clearances had to be included in computing the average value of clearances for the prescribed valuation threshold because Notification No. 36/98 and the 1998 Annual Capacity Determination Rules provided no exclusion, so the restricted domestic-only computation was rejected. Penalty was not sustainable where the demand fell within the normal period, so the penal levy was deleted. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112879