https://www.taxtmi.com/caselaws?id=119813 Under the compounded levy scheme for induction furnace units, determination of annual capacity of production is a mandatory precondition to levy and recovery; without that foundational order, the duty assessment is not complete in law and the demand cannot be sustained. The Tribunal also noted that section 11A could not be applied in the same manner as a normal excise demand to cure the absence of lawful capacity determination, so allegations of suppression or misstatement did not validate the demand. The matter was therefore remitted for fresh adjudication after lawful fixation of annual capacity and reconsideration of consequential duty and penalty issues. en-us Wed, 12 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 12:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119813 Under the compounded levy scheme for induction furnace units, determination of annual capacity of production is a mandatory precondition to levy and recovery; without that foundational order, the duty assessment is not complete in law and the demand cannot be sustained. The Tribunal also noted that section 11A could not be applied in the same manner as a normal excise demand to cure the absence of lawful capacity determination, so allegations of suppression or misstatement did not validate the demand. The matter was therefore remitted for fresh adjudication after lawful fixation of annual capacity and reconsideration of consequential duty and penalty issues. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119813