https://www.taxtmi.com/caselaws?id=92087 Section 3A of the Central Excise Act requires an opportunity of hearing before annual production capacity is fixed at a figure different from the assessee's claim. Where the capacity of an induction furnace was revised upward without giving such hearing, the determination was held unsustainable and had to be set aside. The matter was remanded for fresh fixation of capacity after affording the assessee a personal hearing, with duty payment under Rule 96ZO(3) not curing the statutory defect. en-us Wed, 10 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92087 Section 3A of the Central Excise Act requires an opportunity of hearing before annual production capacity is fixed at a figure different from the assessee's claim. Where the capacity of an induction furnace was revised upward without giving such hearing, the determination was held unsustainable and had to be set aside. The matter was remanded for fresh fixation of capacity after affording the assessee a personal hearing, with duty payment under Rule 96ZO(3) not curing the statutory defect. Case-Laws Central Excise Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92087