https://www.taxtmi.com/caselaws?id=51449 The Tribunal ruled in favor of M/s. Aditya Steel Industries Limited, holding that the capacity of the Stand-By Mill should not be considered in determining the Annual Capacity of Production. The Tribunal found that technical constraints prevented both mills from operating simultaneously and referenced a relevant Circular from 1997 stating that idle capacity should not be factored into production capacity calculations. As the Commissioner did not dispute the technical limitations presented by the appellants, the demand for Central Excise Duty based on including the idle mill's capacity was set aside, and the appeal was allowed. en-us Mon, 19 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51449 The Tribunal ruled in favor of M/s. Aditya Steel Industries Limited, holding that the capacity of the Stand-By Mill should not be considered in determining the Annual Capacity of Production. The Tribunal found that technical constraints prevented both mills from operating simultaneously and referenced a relevant Circular from 1997 stating that idle capacity should not be factored into production capacity calculations. As the Commissioner did not dispute the technical limitations presented by the appellants, the demand for Central Excise Duty based on including the idle mill's capacity was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 19 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51449