https://www.taxtmi.com/caselaws?id=787 Duty on installed machinery cannot be computed mechanically by counting the number of machines where credible, unchallenged evidence shows that power constraints prevent simultaneous operation. The assessee produced electricity-supply evidence establishing that only one machine could run at a time, and the appellate authority accepted that fresh material. On that factual basis, liability was assessed by actual working capacity rather than nominal installation, so duty on the second machine was unjustified. Interest and penalties based on the same demand were also unsustainable, and the relief granted to the assessee was maintained. en-us Mon, 31 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787 Duty on installed machinery cannot be computed mechanically by counting the number of machines where credible, unchallenged evidence shows that power constraints prevent simultaneous operation. The assessee produced electricity-supply evidence establishing that only one machine could run at a time, and the appellate authority accepted that fresh material. On that factual basis, liability was assessed by actual working capacity rather than nominal installation, so duty on the second machine was unjustified. Interest and penalties based on the same demand were also unsustainable, and the relief granted to the assessee was maintained. Case-Laws Central Excise Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787