https://www.taxtmi.com/caselaws?id=91192 Under Section 3A and the Annual Capacity Determination Rules, 1997, a capacity-determination order under Rule 4(2) that turns on disputed technical and mechanical facts cannot be made ex parte if it prejudices the assessee by fixing a higher notional production. The authority must give prior notice, an effective opportunity to explain the change in machinery and related parameters, and a reasoned order before rejecting the claimed alteration. The rejection of the assessee's request and the consequential duty demand were set aside for breach of natural justice, and the matter was remanded for fresh decision after hearing the assessee. en-us Fri, 29 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91192 Under Section 3A and the Annual Capacity Determination Rules, 1997, a capacity-determination order under Rule 4(2) that turns on disputed technical and mechanical facts cannot be made ex parte if it prejudices the assessee by fixing a higher notional production. The authority must give prior notice, an effective opportunity to explain the change in machinery and related parameters, and a reasoned order before rejecting the claimed alteration. The rejection of the assessee's request and the consequential duty demand were set aside for breach of natural justice, and the matter was remanded for fresh decision after hearing the assessee. Case-Laws Central Excise Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91192