https://www.taxtmi.com/caselaws?id=254737 Differential duty based on annual production capacity was found unsustainable where capacity had been assessed only provisionally on the assumption that both furnaces were operating, while the record indicated that one furnace was idle and no final order determined the actual capacity. The text also states that recovery proceedings could not continue after omission of the levy provision and the relevant compounded levy rules without any saving clause. On that basis, the provisional demand was said to have no surviving legal foundation and the duty demand was set aside. en-us Fri, 14 Mar 2014 00:00:00 +0530 Tue, 30 Dec 2014 08:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254737 Differential duty based on annual production capacity was found unsustainable where capacity had been assessed only provisionally on the assumption that both furnaces were operating, while the record indicated that one furnace was idle and no final order determined the actual capacity. The text also states that recovery proceedings could not continue after omission of the levy provision and the relevant compounded levy rules without any saving clause. On that basis, the provisional demand was said to have no surviving legal foundation and the duty demand was set aside. Case-Laws Central Excise Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254737