https://www.taxtmi.com/caselaws?id=45103 The High Court of Andhra Pradesh held that excise duty is levied on production capacity, not actual production. The petitioner's claim for remission due to a temporary closure was rejected as capacity to produce and actual production are distinct for excise taxation purposes. The petition was dismissed. en-us Thu, 18 Feb 1999 00:00:00 +0530 Thu, 08 Jul 2010 13:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45103 The High Court of Andhra Pradesh held that excise duty is levied on production capacity, not actual production. The petitioner's claim for remission due to a temporary closure was rejected as capacity to produce and actual production are distinct for excise taxation purposes. The petition was dismissed. Case-Laws Central Excise Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45103