https://www.taxtmi.com/caselaws?id=54924 Under Rule 96ZO, an assessee must opt out of the lump sum duty scheme in the prescribed manner, and capacity redetermination may be required where a crucible is idle. The Tribunal noted that the assessee repeatedly sought redetermination of furnace capacity on that basis, but the Department rejected the request without a speaking order. It also found that the assessee had not validly opted under Rule 96ZO(3) in the prescribed format under Rule 96ZO(4) and had instead paid duty on actual clearances under Rule 96ZO(1). On those facts, the differential demand based on the earlier capacity fixation was not sustainable and was not recoverable. en-us Wed, 07 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 17:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54924 Under Rule 96ZO, an assessee must opt out of the lump sum duty scheme in the prescribed manner, and capacity redetermination may be required where a crucible is idle. The Tribunal noted that the assessee repeatedly sought redetermination of furnace capacity on that basis, but the Department rejected the request without a speaking order. It also found that the assessee had not validly opted under Rule 96ZO(3) in the prescribed format under Rule 96ZO(4) and had instead paid duty on actual clearances under Rule 96ZO(1). On those facts, the differential demand based on the earlier capacity fixation was not sustainable and was not recoverable. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54924