https://www.taxtmi.com/caselaws?id=51763 Under the Central Excise duty scheme for annual capacity-based assessment, an assessee may seek redetermination of duty liability on proof that actual production is lower than the capacity fixed under Section 3A(2). If such evidence is produced, the Commissioner must redetermine duty with reference to actual production under Section 3A(4) and adjust excess duty under Section 3A(5). Payment of duty under Rule 96ZO(1) does not by itself exclude this statutory relief; the limitation recognised in the authorities relied on by Revenue was confined to Rule 96ZO(3). 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 Under the Central Excise duty scheme for annual capacity-based assessment, an assessee may seek redetermination of duty liability on proof that actual production is lower than the capacity fixed under Section 3A(2). If such evidence is produced, the Commissioner must redetermine duty with reference to actual production under Section 3A(4) and adjust excess duty under Section 3A(5). Payment of duty under Rule 96ZO(1) does not by itself exclude this statutory relief; the limitation recognised in the authorities relied on by Revenue was confined to Rule 96ZO(3). Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51763