https://www.taxtmi.com/caselaws?id=51024 Section 3A levy on notified excisable goods is based on annual capacity of production determined under the prescribed rules, and actual production is relevant only where a lower actual figure can be established against that determined capacity. Where manufacture has only recently commenced, no existing actual production figure is available for substitution, and capacity cannot be fixed on a projected basis. The prescribed capacity-determination rules therefore continue to govern, and an assessee cannot insist on duty liability being computed on actual production from the outset. en-us Tue, 04 Dec 2001 00:00:00 +0530 Tue, 21 Sep 2010 15:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51024 Section 3A levy on notified excisable goods is based on annual capacity of production determined under the prescribed rules, and actual production is relevant only where a lower actual figure can be established against that determined capacity. Where manufacture has only recently commenced, no existing actual production figure is available for substitution, and capacity cannot be fixed on a projected basis. The prescribed capacity-determination rules therefore continue to govern, and an assessee cannot insist on duty liability being computed on actual production from the outset. Case-Laws Central Excise Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51024