https://www.taxtmi.com/caselaws?id=52141 Section 3A(4) of the Central Excise Act requires the Commissioner, on an assessee's claim, to determine actual production after giving an opportunity to produce evidence. RG-1 and RT-12 returns are not conclusive of actual production, but the Commissioner cannot reject the claim merely by reverting to annual capacity determination under section 3A(2) or by disregarding the assessee's material without proper enquiry. Where the existing material is insufficient, further records or evidence may be called for to reach a reasoned finding. The matter was remanded for fresh adjudication and actual production had to be re-determined on the evidence adduced by both sides. en-us Fri, 07 Mar 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52141 Section 3A(4) of the Central Excise Act requires the Commissioner, on an assessee's claim, to determine actual production after giving an opportunity to produce evidence. RG-1 and RT-12 returns are not conclusive of actual production, but the Commissioner cannot reject the claim merely by reverting to annual capacity determination under section 3A(2) or by disregarding the assessee's material without proper enquiry. Where the existing material is insufficient, further records or evidence may be called for to reach a reasoned finding. The matter was remanded for fresh adjudication and actual production had to be re-determined on the evidence adduced by both sides. Case-Laws Central Excise Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52141