https://www.taxtmi.com/caselaws?id=119338 The valuation and production-capacity dispute turned on whether figures from a prior occupier of the same premises could be used against the present manufacturer, and whether the relevant rule provisions differed materially across the applicable rule sets. The Tribunal held that, absent proof that the earlier manufacture was identical to the respondent's activity, the prior occupier's production data could not be adopted as the basis for capacity or valuation. It also found that Rule 3(iii) of the 1998 Rules and the proviso to Rule 4 of the 2000 Rules were substantively identical, so the Revenue's objection on change of rules failed. The Commissioner (Appeals)'s order was sustained. en-us Thu, 13 Oct 2005 00:00:00 +0530 Tue, 10 Jul 2012 14:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119338 The valuation and production-capacity dispute turned on whether figures from a prior occupier of the same premises could be used against the present manufacturer, and whether the relevant rule provisions differed materially across the applicable rule sets. The Tribunal held that, absent proof that the earlier manufacture was identical to the respondent's activity, the prior occupier's production data could not be adopted as the basis for capacity or valuation. It also found that Rule 3(iii) of the 1998 Rules and the proviso to Rule 4 of the 2000 Rules were substantively identical, so the Revenue's objection on change of rules failed. The Commissioner (Appeals)'s order was sustained. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119338