https://www.taxtmi.com/caselaws?id=174226 Annual production capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 had to be fixed by first relying on authenticated manufacturer's or trader's invoices, then comparable furnaces, and only thereafter other relevant material. Non-compliance with this mandatory evidentiary sequence invalidated the earlier capacity fixation and permitted redetermination on fresh relevant technical and investigative material; functus officio did not prevent reconsideration. The lump-sum payment mechanism under rule 96ZO(3) and assessment under section 3A(4) were alternative schemes and could not be combined for the same period. Capacity was remitted for fresh fixation after disclosure of technical material and effective opportunity to the assessee. 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 Annual production capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 had to be fixed by first relying on authenticated manufacturer's or trader's invoices, then comparable furnaces, and only thereafter other relevant material. Non-compliance with this mandatory evidentiary sequence invalidated the earlier capacity fixation and permitted redetermination on fresh relevant technical and investigative material; functus officio did not prevent reconsideration. The lump-sum payment mechanism under rule 96ZO(3) and assessment under section 3A(4) were alternative schemes and could not be combined for the same period. Capacity was remitted for fresh fixation after disclosure of technical material and effective opportunity to the assessee. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174226