https://www.taxtmi.com/caselaws?id=118796 Where the statutory scheme permits duty on actual production, an assessee is not permanently bound by an earlier annual capacity fixation for subsequent periods, and a mere failure to intimate the Department cannot sustain a demand based on the prior year's capacity. The notices were issued before the duty due date and were therefore premature. In the absence of evidence of clandestine removal or intent to evade duty, penalty was unwarranted. The impugned duty demand and penalty were set aside, with consequential relief granted. en-us Fri, 26 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 17:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118796 Where the statutory scheme permits duty on actual production, an assessee is not permanently bound by an earlier annual capacity fixation for subsequent periods, and a mere failure to intimate the Department cannot sustain a demand based on the prior year's capacity. The notices were issued before the duty due date and were therefore premature. In the absence of evidence of clandestine removal or intent to evade duty, penalty was unwarranted. The impugned duty demand and penalty were set aside, with consequential relief granted. Case-Laws Central Excise Fri, 26 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118796