https://www.taxtmi.com/caselaws?id=90767 Annual capacity of rolling mills could not be sustained where it was fixed on the basis of a verification report and technical opinions that were not supplied to the appellants. Because the material used against them was gathered behind their back, they had no effective opportunity to rebut it, resulting in denial of a fair hearing. The matter was remanded to the Commissioner for a fresh decision after granting personal hearing and permitting the appellants to adduce evidence in support of their case. en-us Mon, 29 Jun 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90767 Annual capacity of rolling mills could not be sustained where it was fixed on the basis of a verification report and technical opinions that were not supplied to the appellants. Because the material used against them was gathered behind their back, they had no effective opportunity to rebut it, resulting in denial of a fair hearing. The matter was remanded to the Commissioner for a fresh decision after granting personal hearing and permitting the appellants to adduce evidence in support of their case. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90767