2007 (5) TMI 156

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..... Capacity of production of the respondent's steel mill. And capacity determination is to be done by commission of Excise. 2. Capacity determination orders passed by the Commissioner were challenge before the Tribunal and those orders were set aside. Finally, capacity was settled by order dated 2nd January 2001. In the meanwhile, there was shortage in the duty paid by the respondent (for the perio .....

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..... is directed against the aforesaid order. It is being contended that as there was no difference between the initial determination and the final of capacity there was short payment and penalty was required to be imposed. 5. The submission of the learned counsel for the respondent is that in view of dispute about capacity, the assessment was provisional during the relevant period and proviso (relied .....

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