https://www.taxtmi.com/caselaws?id=347156 Under the capacity-based excise scheme, annual capacity of production can be fixed or refixed only by the jurisdictional Commissioner under section 3A of the Central Excise Act and the relevant capacity determination rules. The Commissioner (Appeals) could not substitute technical opinion or independently decide the furnace type for capacity assessment. The appellate order was therefore unsustainable, and the matter had to be remanded for fresh statutory determination by the competent authority, with consequential reworking of duty, if any. en-us Tue, 20 Jun 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347156 Under the capacity-based excise scheme, annual capacity of production can be fixed or refixed only by the jurisdictional Commissioner under section 3A of the Central Excise Act and the relevant capacity determination rules. The Commissioner (Appeals) could not substitute technical opinion or independently decide the furnace type for capacity assessment. The appellate order was therefore unsustainable, and the matter had to be remanded for fresh statutory determination by the competent authority, with consequential reworking of duty, if any. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347156