https://www.taxtmi.com/caselaws?id=178658 The Tribunal allowed the appeal by remanding the case for proper consideration of power availability in determining the annual capacity of production of induction furnaces. The order confirming duty, interest, and penalty was set aside, emphasizing the importance of assessing capacity based on electricity availability. The case was remanded for reassessment considering the availability or non-availability of electricity during the relevant period before making any demands. en-us Tue, 05 Feb 2008 00:00:00 +0530 Wed, 10 Feb 2016 12:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178658 The Tribunal allowed the appeal by remanding the case for proper consideration of power availability in determining the annual capacity of production of induction furnaces. The order confirming duty, interest, and penalty was set aside, emphasizing the importance of assessing capacity based on electricity availability. The case was remanded for reassessment considering the availability or non-availability of electricity during the relevant period before making any demands. Case-Laws Central Excise Tue, 05 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178658