https://www.taxtmi.com/caselaws?id=178657 Excise duty under the capacity-based scheme could not be confirmed on a provisional annual capacity figure because final determination of production capacity was a precondition to crystallising liability. Where the capacity remained only provisionally fixed and the record showed that the matter was still open, any duty demand based on that interim figure was premature. Consequential penalty could not survive on the same basis. The demand was therefore not sustainable until the annual capacity of production was finally determined. en-us Tue, 10 Apr 2007 00:00:00 +0530 Wed, 10 Feb 2016 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178657 Excise duty under the capacity-based scheme could not be confirmed on a provisional annual capacity figure because final determination of production capacity was a precondition to crystallising liability. Where the capacity remained only provisionally fixed and the record showed that the matter was still open, any duty demand based on that interim figure was premature. Consequential penalty could not survive on the same basis. The demand was therefore not sustainable until the annual capacity of production was finally determined. Case-Laws Central Excise Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178657