2015 (8) TMI 677 - SCH - Central Excise

Determination of Annual Production Capacity under Section 3A(4) of the Central Excise Act - Held that - authorities below had rejected the invoices produced by the appellant/petitioner on the ground that they were not the invoices of the manufacturers. In these circumstances, the methodology adopted by the Commissioner in going into the actual parameters/measurements of the furnaces in order to ascertain their capacity cannot be termed as faulty - Decided against assessee.

Summary

The Supreme Court upheld the decision of the authorities below to reject the invoices as they were not from the manufacturers. The methodology used by the Commissioner to determine furnace capacity was deemed appropriate. The appeal and Special Leave Petition were dismissed for lack of merit.