https://www.taxtmi.com/caselaws?id=45024 Section 3A of the Central Excise Act permits capacity-based levy on notified goods and also provides a statutory mechanism for reassessment where actual production is lower than the determined annual capacity. The court noted that sub-section (4) allows the Commissioner, after hearing the assessee, to determine actual production and redetermine duty, while sub-section (5) allows adjustment of excess or short payment. On that scheme, power cuts reducing production were not treated as a ground to strike down the levy or Rule 96ZO(3), and the challenge failed. The petitioners were left to pursue the statutory remedy if actual output was below assessed capacity. en-us Tue, 16 Jun 1998 00:00:00 +0530 Wed, 07 Jul 2010 18:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45024 Section 3A of the Central Excise Act permits capacity-based levy on notified goods and also provides a statutory mechanism for reassessment where actual production is lower than the determined annual capacity. The court noted that sub-section (4) allows the Commissioner, after hearing the assessee, to determine actual production and redetermine duty, while sub-section (5) allows adjustment of excess or short payment. On that scheme, power cuts reducing production were not treated as a ground to strike down the levy or Rule 96ZO(3), and the challenge failed. The petitioners were left to pursue the statutory remedy if actual output was below assessed capacity. Case-Laws Central Excise Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45024