Annual production capacity fixation under section 3A(4) is final and appealable; matter remanded for fresh consideration.

Determination of annual production capacity under section 3A(4) is treated as a final and appealable order, not a provisional one. The Tribunal noted that the cited precedents were not considered by the Commissioner and, for that reason, followed the earlier remand approach. The matter was sent back to the original authority for fresh consideration, with directions to afford a reasonable opportunity of hearing and pass a speaking order. The contention that the capacity fixation was provisional was not accepted at this stage, and the issue was left for de novo decision by the original authority.

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Issues: Whether the determination of annual production capacity under section 3A(4) could be treated as provisional and whether the matter required remand for reconsideration in light of the cited precedents.

Analysis: The Tribunal noted that the cited decisions had held that determination of annual production under section 3A(4) is a final and appealable order and cannot be treated as a provisional order. Since the Commissioner had not considered those decisions, the earlier course of remand was held to be applicable. The matter was therefore sent back to the original authority for fresh consideration, with a direction to give a reasonable opportunity of hearing and to pass a speaking order.

Conclusion: The contention that the capacity fixation was provisional was not accepted, and the appeal was remanded to the original authority for de novo consideration.

Final Conclusion: The assessee obtained only a limited procedural relief by way of remand, while the substantive challenge to provisional treatment of the capacity determination was left for fresh decision by the original authority.

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