https://www.taxtmi.com/caselaws?id=51407 Section 3A permits re-determination of excise duty on actual production where an assessee claims that production was lower than the capacity determined under the scheme. The commentary notes that this relief cannot be denied merely because annual capacity had already been fixed or because the assessee had not opted for payment under the alternative sub-rules; the Commissioner must examine evidence of actual production and adjust duty already paid accordingly. The effect is that duty liability may be recalculated on the basis of actual production, with consequential refund or adjustment where supported by proof. en-us Thu, 04 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51407 Section 3A permits re-determination of excise duty on actual production where an assessee claims that production was lower than the capacity determined under the scheme. The commentary notes that this relief cannot be denied merely because annual capacity had already been fixed or because the assessee had not opted for payment under the alternative sub-rules; the Commissioner must examine evidence of actual production and adjust duty already paid accordingly. The effect is that duty liability may be recalculated on the basis of actual production, with consequential refund or adjustment where supported by proof. Case-Laws Central Excise Thu, 04 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51407