https://www.taxtmi.com/caselaws?id=348971 Where a remand required redetermination of the production capacity of a specific machine under Rule 173E, the authority was justified in declining a surrogate trial run on other machines when the assessee's own machine was junked and unavailable for test production. A test on different machines would not reliably reflect the relevant capacity and would fall outside the remand directions. The adjudicating authority could therefore rely on the existing record, including private documents and other evidence, to determine any unrecorded production. On that basis, the demand was sustained and the challenge failed. en-us Thu, 21 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348971 Where a remand required redetermination of the production capacity of a specific machine under Rule 173E, the authority was justified in declining a surrogate trial run on other machines when the assessee's own machine was junked and unavailable for test production. A test on different machines would not reliably reflect the relevant capacity and would fall outside the remand directions. The adjudicating authority could therefore rely on the existing record, including private documents and other evidence, to determine any unrecorded production. On that basis, the demand was sustained and the challenge failed. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348971