https://www.taxtmi.com/caselaws?id=51470 Under the compounded levy framework, furnace capacity had to be fixed on the basis of the supplier's authenticated invoice where the governing rule so required, and the authority could not replace that method with physical measurement or private technical opinion. The capacity determination at 3.5 MT was therefore sustained. A request to opt out of the scheme for the subsequent financial year was treated separately, because the option under the scheme applies year by year; the matter was remanded for fresh reconsideration of that later-year request. en-us Fri, 03 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 09:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51470 Under the compounded levy framework, furnace capacity had to be fixed on the basis of the supplier's authenticated invoice where the governing rule so required, and the authority could not replace that method with physical measurement or private technical opinion. The capacity determination at 3.5 MT was therefore sustained. A request to opt out of the scheme for the subsequent financial year was treated separately, because the option under the scheme applies year by year; the matter was remanded for fresh reconsideration of that later-year request. Case-Laws Central Excise Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51470