https://www.taxtmi.com/caselaws?id=86930 Entitlement to Notification No. 23/89 for mini-cement plants turned on verification of the relevant capacity certificate and the effect of Government of India circulars requiring acceptance of annual capacity certificates. The record was unclear on the certificate for the relevant period, and the capacity position needed clarification from the concerned authorities. A missing personal hearing also raised a natural justice concern. In these circumstances, the denial of exemption could not be finally resolved on the existing material, and the matter was remanded for hearing and fresh decision in light of the circulars and clarified capacity position. en-us Thu, 07 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86930 Entitlement to Notification No. 23/89 for mini-cement plants turned on verification of the relevant capacity certificate and the effect of Government of India circulars requiring acceptance of annual capacity certificates. The record was unclear on the certificate for the relevant period, and the capacity position needed clarification from the concerned authorities. A missing personal hearing also raised a natural justice concern. In these circumstances, the denial of exemption could not be finally resolved on the existing material, and the matter was remanded for hearing and fresh decision in light of the circulars and clarified capacity position. Case-Laws Central Excise Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86930