https://www.taxtmi.com/caselaws?id=113159 Section 3A of the Central Excise Act and the Induction Furnace Annual Capacity Determination Rules, 1997 were found inapplicable where the assessee had stopped manufacturing non-alloy steel ingots and billets, informed the department, and shifted to other cast articles. The departmental records showed that the closure and change in production were intimated to, verified by, and acted upon by excise . In that factual setting, the mere presence of moulds or a prior annual capacity determination did not establish manufacture of the notified goods, so the compounded levy scheme could not be applied. The demand and penalty were therefore unsustainable. en-us Thu, 18 Sep 2003 00:00:00 +0530 Fri, 04 May 2012 11:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113159 Section 3A of the Central Excise Act and the Induction Furnace Annual Capacity Determination Rules, 1997 were found inapplicable where the assessee had stopped manufacturing non-alloy steel ingots and billets, informed the department, and shifted to other cast articles. The departmental records showed that the closure and change in production were intimated to, verified by, and acted upon by excise . In that factual setting, the mere presence of moulds or a prior annual capacity determination did not establish manufacture of the notified goods, so the compounded levy scheme could not be applied. The demand and penalty were therefore unsustainable. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113159