Appeal before the High Court / Supreme Court - Whether determination of Production Based Capacity based duty is a question of law or question of fact?

Appeal before the High Court / Supreme Court - Whether determination of Production Based Capacity based duty is a question of law or question of fact? https://www.taxtmi.com/news?id=233 Whether the determination of production based capacity under Section 3A of the Central Excise Act, 1944 is a question of law or a question of fact depends on whether a substantial question of law is raised; where the tribunal records primary factual findings on furnace capacity and no substantial legal question is shown, those factual determinations govern deemed annual production and are final for excise assessment purposes. en-us Mon, 24 Dec 2007 08:44:00 +0530 Wed, 25 Jun 2008 11:17:00 +0530 TaxTMI RSS Generator Appeal before the High Court / Supreme Court - Whether determination of Production Based Capacity based duty is a question of law or question of fact? https://www.taxtmi.com/news?id=233 Whether the determination of production based capacity under Section 3A of the Central Excise Act, 1944 is a question of law or a question of fact depends on whether a substantial question of law is raised; where the tribunal records primary factual findings on furnace capacity and no substantial legal question is shown, those factual determinations govern deemed annual production and are final for excise assessment purposes. News - Mon, 24 Dec 2007 08:44:00 +0530 https://www.taxtmi.com/news?id=233