https://www.taxtmi.com/caselaws?id=417440 A duty demand based on annual production capacity could still be challenged in proceedings against the demand itself, even though the underlying capacity order had not been separately assailed, so the demand was not sustained on that ground alone. The annual production capacity had to be re-determined by correcting chamber length to 6231 and excluding rail gallery length, with consequential recalculation of abatement. Interest and penalty under Rule 96ZQ of the Central Excise Rules, 1944 could not survive once that rule was treated as ultra vires, so both were set aside and the matter was remanded for fresh determination of duty liability. en-us Wed, 01 Dec 2021 00:00:00 +0530 Mon, 24 Jan 2022 08:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417440 A duty demand based on annual production capacity could still be challenged in proceedings against the demand itself, even though the underlying capacity order had not been separately assailed, so the demand was not sustained on that ground alone. The annual production capacity had to be re-determined by correcting chamber length to 6231 and excluding rail gallery length, with consequential recalculation of abatement. Interest and penalty under Rule 96ZQ of the Central Excise Rules, 1944 could not survive once that rule was treated as ultra vires, so both were set aside and the matter was remanded for fresh determination of duty liability. Case-Laws Central Excise Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417440