https://www.taxtmi.com/caselaws?id=119386 Annual capacity for a hot re-rolling mill could not be fixed by relying on a furnace that had already been dismantled before the capacity-determination rules came into force, especially where the assessee had informed the department and produced supporting documents. Because the adjudicating authority did not examine that evidence, the capacity assessment was not properly made. The matter therefore required reconsideration, and re-determination in accordance with law was permissible where a change in capacity is established and communicated. The capacity determination was set aside and the case remanded for de novo adjudication after considering the assessee's evidence and the applicable legal position. en-us Tue, 10 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 17:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119386 Annual capacity for a hot re-rolling mill could not be fixed by relying on a furnace that had already been dismantled before the capacity-determination rules came into force, especially where the assessee had informed the department and produced supporting documents. Because the adjudicating authority did not examine that evidence, the capacity assessment was not properly made. The matter therefore required reconsideration, and re-determination in accordance with law was permissible where a change in capacity is established and communicated. The capacity determination was set aside and the case remanded for de novo adjudication after considering the assessee's evidence and the applicable legal position. Case-Laws Central Excise Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119386