No implied review power in capacity determination under compounded levy scheme; redetermination made without express authority was invalid.

Under the compounded levy scheme, the Commissioner lacked any express statutory power to review his own concluded order determining annual capacity of production. Because Section 3A and the connected interest rule did not confer review jurisdiction, a redetermination made through self-review was invalid and could not sustain the consequential duty and interest demand. The impugned order was therefore liable to be set aside.

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Issues: Whether, in the absence of an express provision conferring review power, the Commissioner could review his own earlier order and redetermine the annual capacity of production under the compounded levy scheme.

Analysis: The dispute arose from redetermination of annual capacity of production and consequential demand of duty and interest under the Central Excise regime. The governing scheme under Section 3A and the connected rule for interest did not confer any express power on the Commissioner to revisit and review his own concluded order on capacity determination. In the absence of such statutory authority, the redetermination made by way of review could not be sustained.

Conclusion: The Commissioner had no competence to review his own order on redetermination of annual capacity of production, and the impugned order was liable to be set aside.

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