https://www.taxtmi.com/caselaws?id=88646 Annual capacity determinations under Section 3A(2) constitute appealable statutory orders and do not become non-appealable merely because they are described as provisional. Where a manufacturer disputes the capacity determination and provides supporting evidence, Section 3A(4) requires redetermination of annual capacity and consequential duty liability. The Commissioner must consider the evidence and comply with principles of natural justice before making the fresh determination. The maintainability objection therefore fails, and the dispute requires reconsideration of capacity and duty liability under the prescribed statutory safeguard. en-us Fri, 24 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88646 Annual capacity determinations under Section 3A(2) constitute appealable statutory orders and do not become non-appealable merely because they are described as provisional. Where a manufacturer disputes the capacity determination and provides supporting evidence, Section 3A(4) requires redetermination of annual capacity and consequential duty liability. The Commissioner must consider the evidence and comply with principles of natural justice before making the fresh determination. The maintainability objection therefore fails, and the dispute requires reconsideration of capacity and duty liability under the prescribed statutory safeguard. Case-Laws Central Excise Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88646