https://www.taxtmi.com/caselaws?id=91710 Statutory capacity determination based on a technical factual parameter requires the competent authority to verify the declaration independently and with proper technical assistance. A mere reliance on the assessee's declaration or an untested subordinate report is insufficient where furnace type affects the calculation of utilised hours and annual capacity. The enquiry must also give the assessee an opportunity to participate, and the record should show that the statutory determination was made by the competent authority itself. Where these safeguards are absent, the capacity determination order is liable to be set aside and the matter remitted for fresh determination. en-us Thu, 24 Dec 1998 00:00:00 +0530 Thu, 20 Oct 2011 13:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91710 Statutory capacity determination based on a technical factual parameter requires the competent authority to verify the declaration independently and with proper technical assistance. A mere reliance on the assessee's declaration or an untested subordinate report is insufficient where furnace type affects the calculation of utilised hours and annual capacity. The enquiry must also give the assessee an opportunity to participate, and the record should show that the statutory determination was made by the competent authority itself. Where these safeguards are absent, the capacity determination order is liable to be set aside and the matter remitted for fresh determination. Case-Laws Central Excise Thu, 24 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91710