https://www.taxtmi.com/caselaws?id=359545 Section 38A of the Central Excise Act preserves liabilities and recovery proceedings accrued while an omitted charging provision and rule were in force; their later omission does not extinguish the duty liability. Annual production capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 is fixed by the prescribed formula based on installed furnace capacity. Sealing or unsealing of furnaces concerns duty abatement and does not affect capacity determination. Actual inability to operate furnaces simultaneously, sanctioned electrical load, and differential treatment allegedly given to another unit do not displace the statutory method, as negative equality cannot be claimed. Duty liability and capacity determination therefore remain sustained. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 02 May 2018 06:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359545 Section 38A of the Central Excise Act preserves liabilities and recovery proceedings accrued while an omitted charging provision and rule were in force; their later omission does not extinguish the duty liability. Annual production capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 is fixed by the prescribed formula based on installed furnace capacity. Sealing or unsealing of furnaces concerns duty abatement and does not affect capacity determination. Actual inability to operate furnaces simultaneously, sanctioned electrical load, and differential treatment allegedly given to another unit do not displace the statutory method, as negative equality cannot be claimed. Duty liability and capacity determination therefore remain sustained. Case-Laws Central Excise Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359545