https://www.taxtmi.com/caselaws?id=45388 Coercive recovery of excise duty could not be sustained on the basis of an earlier annual production capacity determination that had already been set aside on appeal. Because the Tribunal had remitted the matter for fresh consideration, the competent authority was required to redetermine the unit's actual production capacity before insisting on duty payment. The High Court therefore directed fresh determination within three months and restrained the respondents from recovering excise duty on the superseded basis until that exercise was completed. en-us Wed, 03 Nov 1999 00:00:00 +0530 Sat, 10 Jul 2010 12:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45388 Coercive recovery of excise duty could not be sustained on the basis of an earlier annual production capacity determination that had already been set aside on appeal. Because the Tribunal had remitted the matter for fresh consideration, the competent authority was required to redetermine the unit's actual production capacity before insisting on duty payment. The High Court therefore directed fresh determination within three months and restrained the respondents from recovering excise duty on the superseded basis until that exercise was completed. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45388