https://www.taxtmi.com/caselaws?id=126724 Higher-capacity crucibles installed and used in the factory justified enhancement of annual production capacity under the compounded levy scheme, because the evidence of working larger crucibles, production records, electricity consumption and employee statements supported the revenue case. The claim that they were only spare units or that output came from improvised modification of smaller crucibles was rejected, and the consequential differential duty was upheld. The penalty on the director was also sustained because he was responsible for day-to-day affairs and the record showed intentional non-disclosure and suppression of the higher-capacity crucibles. Liabilities already incurred remained enforceable under Section 38A of the Central Excise Act, 1944. en-us Wed, 01 Jul 2009 00:00:00 +0530 Tue, 04 Dec 2012 18:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126724 Higher-capacity crucibles installed and used in the factory justified enhancement of annual production capacity under the compounded levy scheme, because the evidence of working larger crucibles, production records, electricity consumption and employee statements supported the revenue case. The claim that they were only spare units or that output came from improvised modification of smaller crucibles was rejected, and the consequential differential duty was upheld. The penalty on the director was also sustained because he was responsible for day-to-day affairs and the record showed intentional non-disclosure and suppression of the higher-capacity crucibles. Liabilities already incurred remained enforceable under Section 38A of the Central Excise Act, 1944. Case-Laws Central Excise Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126724