https://www.taxtmi.com/caselaws?id=359545 Omission of Section 3A and Rule 96ZO(3) did not extinguish liability for a period when the excise levy was in force, because Section 38A preserved accrued rights, liabilities and proceedings; recovery remained maintainable. The note also explains that annual capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 is fixed by the prescribed installed-capacity formula, not by whether furnaces were sealed, unsealed, or operated simultaneously, and that parity with another unit cannot alter the statutory method. The orders sustaining duty liability and capacity determination were therefore left undisturbed. 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 Omission of Section 3A and Rule 96ZO(3) did not extinguish liability for a period when the excise levy was in force, because Section 38A preserved accrued rights, liabilities and proceedings; recovery remained maintainable. The note also explains that annual capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 is fixed by the prescribed installed-capacity formula, not by whether furnaces were sealed, unsealed, or operated simultaneously, and that parity with another unit cannot alter the statutory method. The orders sustaining duty liability and capacity determination were therefore left undisturbed. Case-Laws Central Excise Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359545