https://www.taxtmi.com/caselaws?id=89130 The annual production capacity of a hot-rolling mill required fresh determination because the corrected expert opinion re-fixed the mill diameter parameter at 258 mm, which directly affected the capacity computation. An assessment based on the earlier value could not stand once the later communication from the same institute supplied a revised technical basis. The matter was therefore required to be reconsidered after giving the assessee an opportunity of being heard, and the capacity determination was set aside for fresh decision in accordance with law. en-us Thu, 23 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 16:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89130 The annual production capacity of a hot-rolling mill required fresh determination because the corrected expert opinion re-fixed the mill diameter parameter at 258 mm, which directly affected the capacity computation. An assessment based on the earlier value could not stand once the later communication from the same institute supplied a revised technical basis. The matter was therefore required to be reconsidered after giving the assessee an opportunity of being heard, and the capacity determination was set aside for fresh decision in accordance with law. Case-Laws Central Excise Thu, 23 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89130