https://www.taxtmi.com/caselaws?id=114986 The Supreme Court upheld the Commissioner's determination of Annual Capacity of Production (ACP) for a manufacturing unit despite exceeding actual production. The applicant's challenge led to a remand by CEGAT for redetermination of ACP. Settlement was allowed for SCNs postdating a relevant case, totaling Rs. 65,00,004/-. SCNs predating the case were ineligible for settlement due to lack of fresh disclosure. The judgment emphasized the need for redetermination based on actual production and upheld the Bench's jurisdiction over the case, ensuring oversight for resolution and enforcement. en-us Tue, 27 Jul 2004 00:00:00 +0530 Tue, 22 May 2012 17:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114986 The Supreme Court upheld the Commissioner's determination of Annual Capacity of Production (ACP) for a manufacturing unit despite exceeding actual production. The applicant's challenge led to a remand by CEGAT for redetermination of ACP. Settlement was allowed for SCNs postdating a relevant case, totaling Rs. 65,00,004/-. SCNs predating the case were ineligible for settlement due to lack of fresh disclosure. The judgment emphasized the need for redetermination based on actual production and upheld the Bench's jurisdiction over the case, ensuring oversight for resolution and enforcement. Case-Laws Central Excise Tue, 27 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114986