https://www.taxtmi.com/caselaws?id=378961 Annual capacity of production had to be re-determined on the basis that only one batch type furnace was functional during the relevant period, a factual position not disputed by the Revenue. The earlier remand directions required the adjudicating authority to assess capacity on that basis, but the impugned order failed to comply and instead relied on an inapplicable precedent. As a result, the annual capacity determination was unsustainable, the order was set aside, and consequential relief followed. en-us Wed, 19 Sep 2018 00:00:00 +0530 Thu, 25 Apr 2019 06:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378961 Annual capacity of production had to be re-determined on the basis that only one batch type furnace was functional during the relevant period, a factual position not disputed by the Revenue. The earlier remand directions required the adjudicating authority to assess capacity on that basis, but the impugned order failed to comply and instead relied on an inapplicable precedent. As a result, the annual capacity determination was unsustainable, the order was set aside, and consequential relief followed. Case-Laws Central Excise Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378961