https://www.taxtmi.com/caselaws?id=51397 Under the special duty scheme for notified steel goods, annual capacity is first fixed and duty is ordinarily levied by reference to that capacity, but Section 3A(4) allows an assessee to show that actual production was lower and requires the Commissioner to determine actual production on supporting evidence. The statutory adjustment mechanism in Section 3A(5) confirms that duty may be re-determined where production is below the assessed capacity. The Tribunal therefore held that duty liability could not be confined to the fixed capacity alone and remanded the matter for fresh determination on actual production. en-us Thu, 21 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 15:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51397 Under the special duty scheme for notified steel goods, annual capacity is first fixed and duty is ordinarily levied by reference to that capacity, but Section 3A(4) allows an assessee to show that actual production was lower and requires the Commissioner to determine actual production on supporting evidence. The statutory adjustment mechanism in Section 3A(5) confirms that duty may be re-determined where production is below the assessed capacity. The Tribunal therefore held that duty liability could not be confined to the fixed capacity alone and remanded the matter for fresh determination on actual production. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51397