https://www.taxtmi.com/caselaws?id=200541 Under the capacity-based excise scheme, an unexplained and unnotified change in a machine parameter used to fix annual production capacity justified adoption of the Department's revised capacity. The record showed that the parameter observed during a surprise check differed from the earlier declared parameter, and the plea of only a temporary change was unsupported by documentary evidence or corroboration. Earlier and later declarations also indicated use of the higher parameter before the alleged breakdown. On those facts, the demand based on the Commissioner's capacity fixation, together with equal penalty, was sustained and the challenge failed. en-us Fri, 23 Oct 2015 00:00:00 +0530 Tue, 03 Apr 2018 21:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200541 Under the capacity-based excise scheme, an unexplained and unnotified change in a machine parameter used to fix annual production capacity justified adoption of the Department's revised capacity. The record showed that the parameter observed during a surprise check differed from the earlier declared parameter, and the plea of only a temporary change was unsupported by documentary evidence or corroboration. Earlier and later declarations also indicated use of the higher parameter before the alleged breakdown. On those facts, the demand based on the Commissioner's capacity fixation, together with equal penalty, was sustained and the challenge failed. Case-Laws Central Excise Fri, 23 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200541