https://www.taxtmi.com/caselaws?id=255020 Annual capacity of a hot re-rolling steel mill had to be determined under the statutory formula in Rule 3, with Rule 4 governing prorata determination and Rule 5 requiring the higher actual 1996-97 production figure to prevail where it exceeded the computed capacity. A claimed change in machinery parameters could not displace that result because such change had legal relevance only if supported by departmental certification, which was absent. The revised determination on scrap had already addressed that grievance. The Tribunal's order was set aside and the Assessing Officer's capacity determination was restored. en-us Wed, 03 Dec 2014 00:00:00 +0530 Fri, 31 Mar 2017 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255020 Annual capacity of a hot re-rolling steel mill had to be determined under the statutory formula in Rule 3, with Rule 4 governing prorata determination and Rule 5 requiring the higher actual 1996-97 production figure to prevail where it exceeded the computed capacity. A claimed change in machinery parameters could not displace that result because such change had legal relevance only if supported by departmental certification, which was absent. The revised determination on scrap had already addressed that grievance. The Tribunal's order was set aside and the Assessing Officer's capacity determination was restored. Case-Laws Central Excise Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255020