https://www.taxtmi.com/caselaws?id=113595 Where installed machinery and furnace parameters are changed, and the actual production capacity is demonstrably reduced, annual capacity and corresponding duty liability must be redetermined on the revised capacity. The earlier year's production figures cannot continue to govern once the physical parameters of the mill have altered, because past figures are not conclusive in the face of a proven change in capacity. The tribunal held that the revised capacity, made effective from the date of change, was the proper basis for duty computation, and continuation of the higher earlier figure was unsustainable. The order was set aside and relief followed in favour of the assessee. en-us Thu, 01 Jul 2004 00:00:00 +0530 Sat, 05 May 2012 18:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113595 Where installed machinery and furnace parameters are changed, and the actual production capacity is demonstrably reduced, annual capacity and corresponding duty liability must be redetermined on the revised capacity. The earlier year's production figures cannot continue to govern once the physical parameters of the mill have altered, because past figures are not conclusive in the face of a proven change in capacity. The tribunal held that the revised capacity, made effective from the date of change, was the proper basis for duty computation, and continuation of the higher earlier figure was unsustainable. The order was set aside and relief followed in favour of the assessee. Case-Laws Central Excise Thu, 01 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113595