https://www.taxtmi.com/caselaws?id=125127 A statutory plea that production during only part of the year required proportionate computation under the proviso to Section 3A(2) was treated as going to the root of liability. Because the assessee contended that the factory had remained closed for the relevant period, the Tribunal held that the adjudicating authority had to examine the genuineness of closure and the proportionality basis in the first instance. The existing demand order was therefore not sustained, and the matter was remanded for fresh decision after granting a reasonable opportunity of hearing. en-us Tue, 18 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 17:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125127 A statutory plea that production during only part of the year required proportionate computation under the proviso to Section 3A(2) was treated as going to the root of liability. Because the assessee contended that the factory had remained closed for the relevant period, the Tribunal held that the adjudicating authority had to examine the genuineness of closure and the proportionality basis in the first instance. The existing demand order was therefore not sustained, and the matter was remanded for fresh decision after granting a reasonable opportunity of hearing. Case-Laws Central Excise Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125127