https://www.taxtmi.com/caselaws?id=91430 A production-capacity determination cannot be sustained where the order does not disclose the technical data accepted or the formula applied, because the correctness of the annual capacity calculation cannot then be effectively tested. The matter therefore required fresh determination by the Commissioner after setting out the technical basis relied on and granting the assessee a personal hearing. Pre-deposit of duty was dispensed with, and the case was remanded for reconsideration of annual production capacity and consequential duty assessment. en-us Thu, 13 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91430 A production-capacity determination cannot be sustained where the order does not disclose the technical data accepted or the formula applied, because the correctness of the annual capacity calculation cannot then be effectively tested. The matter therefore required fresh determination by the Commissioner after setting out the technical basis relied on and granting the assessee a personal hearing. Pre-deposit of duty was dispensed with, and the case was remanded for reconsideration of annual production capacity and consequential duty assessment. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91430