https://www.taxtmi.com/caselaws?id=246399 Under the capacity-based excise scheme, duty could not be sustained for periods when the factory was shown to have remained closed, as closure notices, surrender of registration, and the absence of independent evidence of manufacture negatived the demand for those intervals. The demand was therefore unsustainable for the proven closure periods. The reduced penalty imposed by the appellate authority was also left undisturbed, because it had already been curtailed to a nominal amount, there was no Revenue challenge to that reduction, and no further interference was warranted on the facts. en-us Wed, 29 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246399 Under the capacity-based excise scheme, duty could not be sustained for periods when the factory was shown to have remained closed, as closure notices, surrender of registration, and the absence of independent evidence of manufacture negatived the demand for those intervals. The demand was therefore unsustainable for the proven closure periods. The reduced penalty imposed by the appellate authority was also left undisturbed, because it had already been curtailed to a nominal amount, there was no Revenue challenge to that reduction, and no further interference was warranted on the facts. Case-Laws Central Excise Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246399