https://www.taxtmi.com/caselaws?id=235677 Under the Induction Furnace Annual Capacity Determination Rules, 1997, annual production capacity fixed on the basis of incomplete or suppressed particulars may be reopened when later material shows the original declaration was incorrect. Rule 3 requires determination from authenticated particulars and relevant material, so a capacity assessment founded on false disclosure cannot stand. The second proviso to Section 3A(2) of the Central Excise Act, 1944 also supports redetermination where a relevant production factor was wrongly taken into account. On that basis, the Commissioner may redetermine capacity using subsequently discovered evidence of suppression or incorrect disclosure. en-us Thu, 17 Jan 2013 00:00:00 +0530 Fri, 25 Oct 2013 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235677 Under the Induction Furnace Annual Capacity Determination Rules, 1997, annual production capacity fixed on the basis of incomplete or suppressed particulars may be reopened when later material shows the original declaration was incorrect. Rule 3 requires determination from authenticated particulars and relevant material, so a capacity assessment founded on false disclosure cannot stand. The second proviso to Section 3A(2) of the Central Excise Act, 1944 also supports redetermination where a relevant production factor was wrongly taken into account. On that basis, the Commissioner may redetermine capacity using subsequently discovered evidence of suppression or incorrect disclosure. Case-Laws Central Excise Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235677