https://www.taxtmi.com/caselaws?id=33680 Under the compounded levy scheme for hot re-rolling mills, temporary non-functioning of one machine part at inspection did not justify re-determination of annual capacity because there was no change in the installed machinery or reliable material showing altered installed capacity. However, where the formula-based capacity under the Capacity Determination Rules was lower than the assessee's admitted actual production for the preceding year, the annual capacity had to be taken at the higher admitted figure. Duty liability was therefore fixed on the annual capacity so determined. en-us Thu, 21 Aug 2008 00:00:00 +0530 Thu, 04 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33680 Under the compounded levy scheme for hot re-rolling mills, temporary non-functioning of one machine part at inspection did not justify re-determination of annual capacity because there was no change in the installed machinery or reliable material showing altered installed capacity. However, where the formula-based capacity under the Capacity Determination Rules was lower than the assessee's admitted actual production for the preceding year, the annual capacity had to be taken at the higher admitted figure. Duty liability was therefore fixed on the annual capacity so determined. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33680