https://www.taxtmi.com/caselaws?id=115966 Duty demand based on an annual capacity of production determination that had already been set aside could not be sustained, because the earlier capacity order had ceased to have legal effect. Where expert reports on furnace classification were inconsistent and the relevant production parameters had changed, fresh determination of annual capacity under the applicable rules was required. The penalty, being consequential to the duty confirmation, could not survive once the duty demand failed. The matter was remitted for fresh determination of annual capacity of production in accordance with law, with duty and penalty consequences to follow the revised assessment. en-us Wed, 09 Mar 2005 00:00:00 +0530 Wed, 06 Jun 2012 12:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115966 Duty demand based on an annual capacity of production determination that had already been set aside could not be sustained, because the earlier capacity order had ceased to have legal effect. Where expert reports on furnace classification were inconsistent and the relevant production parameters had changed, fresh determination of annual capacity under the applicable rules was required. The penalty, being consequential to the duty confirmation, could not survive once the duty demand failed. The matter was remitted for fresh determination of annual capacity of production in accordance with law, with duty and penalty consequences to follow the revised assessment. Case-Laws Central Excise Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115966