https://www.taxtmi.com/caselaws?id=45498 Excise duty under Section 3A of the Central Excise Act depends on the valid determination of production capacity for notified goods. Where an earlier capacity determination had been set aside in appeal and a fresh determination was directed after hearing, duty could not continue to be demanded on the basis of the superseded order. The authority was required to redetermine actual production capacity in compliance with the appellate remand, and recovery on the earlier determination remained impermissible until a valid redetermination was made. en-us Mon, 06 Dec 1999 00:00:00 +0530 Mon, 12 Jul 2010 11:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45498 Excise duty under Section 3A of the Central Excise Act depends on the valid determination of production capacity for notified goods. Where an earlier capacity determination had been set aside in appeal and a fresh determination was directed after hearing, duty could not continue to be demanded on the basis of the superseded order. The authority was required to redetermine actual production capacity in compliance with the appellate remand, and recovery on the earlier determination remained impermissible until a valid redetermination was made. Case-Laws Central Excise Mon, 06 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45498