https://www.taxtmi.com/caselaws?id=51763 The Tribunal allowed the appeal and remanded the matter for redetermination of duty liability. It held that duty payment should be based on actual production if lower than the Annual Capacity of Production (ACP) fixed by the Commissioner, invoking Section 3A(4) of the Central Excise Act, 1944. The Tribunal emphasized the need to compare actual production with the fixed ACP for duty calculation under Rule 96ZO(1) and directed the appellants to provide evidence supporting their claim of lower production. en-us Fri, 22 Feb 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51763 The Tribunal allowed the appeal and remanded the matter for redetermination of duty liability. It held that duty payment should be based on actual production if lower than the Annual Capacity of Production (ACP) fixed by the Commissioner, invoking Section 3A(4) of the Central Excise Act, 1944. The Tribunal emphasized the need to compare actual production with the fixed ACP for duty calculation under Rule 96ZO(1) and directed the appellants to provide evidence supporting their claim of lower production. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51763