Appellate Tribunal allows appeal due to lack of natural justice in capacity determination.

The Appellate Tribunal CEGAT Kolkata allowed the appeal, remanding the matter to the Commissioner due to the lack of adherence to principles of natural justice in determining the annual capacity of the appellants' unit. The order was set aside as the appellants were not provided with the opportunity to present their defense.

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The Appellate Tribunal CEGAT Kolkata allowed the appeal by remanding the matter to the Commissioner as the principles of natural justice were not followed in fixing the annual capacity of the appellants' unit. The order was set aside due to lack of opportunity for the appellants to present their defense.

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