https://www.taxtmi.com/caselaws?id=118920 Where the department had acknowledged receipt of the assessee's closure intimation, a belated determination of annual capacity production under Rule 96ZP could not support duty recovery. The rule required annual capacity production to be determined at the beginning of the relevant year, and an order passed much later in October 1998 could not override the earlier closure notice already on record. On that basis, the demand was held unsustainable and relief was given to the assessee. en-us Thu, 17 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118920 Where the department had acknowledged receipt of the assessee's closure intimation, a belated determination of annual capacity production under Rule 96ZP could not support duty recovery. The rule required annual capacity production to be determined at the beginning of the relevant year, and an order passed much later in October 1998 could not override the earlier closure notice already on record. On that basis, the demand was held unsustainable and relief was given to the assessee. Case-Laws Central Excise Thu, 17 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118920