https://www.taxtmi.com/caselaws?id=174226 Mandatory capacity determination under the Induction Furnace Annual Capacity Determination Rules, 1997 requires the Commissioner to follow the prescribed evidentiary hierarchy, starting with authenticated invoice material, then comparable furnaces, and only then other relevant material; a fixation made without that sequence is invalid. Where the original fixation was not made in accordance with the rule, fresh technical opinion and investigation material may justify redetermination, and functus officio will not bar further action on that basis. The article also states that the lump-sum payment mechanism under rule 96ZO(3) and assessment under section 3A(4) are alternative schemes and cannot be combined for the same period. en-us Thu, 18 Sep 2003 00:00:00 +0530 Sat, 03 Oct 2015 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174226 Mandatory capacity determination under the Induction Furnace Annual Capacity Determination Rules, 1997 requires the Commissioner to follow the prescribed evidentiary hierarchy, starting with authenticated invoice material, then comparable furnaces, and only then other relevant material; a fixation made without that sequence is invalid. Where the original fixation was not made in accordance with the rule, fresh technical opinion and investigation material may justify redetermination, and functus officio will not bar further action on that basis. The article also states that the lump-sum payment mechanism under rule 96ZO(3) and assessment under section 3A(4) are alternative schemes and cannot be combined for the same period. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174226