https://www.taxtmi.com/caselaws?id=170105 Fixation of annual production capacity under the compounded levy scheme could not be sustained where the order did not explain the factual basis for the revised capacity or the effective date applied. The Tribunal found the record insufficient to verify how the Commissioner reached the differential fixation, including the effect of changes in installed machinery. Because the appellants' objections required proper factual reconsideration and hearing, the matter was remanded for fresh adjudication rather than being finally affirmed. en-us Tue, 03 Aug 2010 00:00:00 +0530 Sat, 16 May 2015 16:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170105 Fixation of annual production capacity under the compounded levy scheme could not be sustained where the order did not explain the factual basis for the revised capacity or the effective date applied. The Tribunal found the record insufficient to verify how the Commissioner reached the differential fixation, including the effect of changes in installed machinery. Because the appellants' objections required proper factual reconsideration and hearing, the matter was remanded for fresh adjudication rather than being finally affirmed. Case-Laws Central Excise Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170105