https://www.taxtmi.com/caselaws?id=92434 An adjudicatory order fixing the annual production capacity of a rolling mill under the relevant notification could not stand where it relied on changed technical parameters, including gear-box ratio and the meaning of parameter "d", without first giving the assessee an opportunity to explain the variation. The Tribunal held that this omission breached the principles of natural justice, because an adverse conclusion on declared parameters cannot be reached without fair notice and hearing. The impugned order was therefore set aside and the matter remanded for fresh adjudication de novo. en-us Tue, 14 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92434 An adjudicatory order fixing the annual production capacity of a rolling mill under the relevant notification could not stand where it relied on changed technical parameters, including gear-box ratio and the meaning of parameter "d", without first giving the assessee an opportunity to explain the variation. The Tribunal held that this omission breached the principles of natural justice, because an adverse conclusion on declared parameters cannot be reached without fair notice and hearing. The impugned order was therefore set aside and the matter remanded for fresh adjudication de novo. Case-Laws Central Excise Tue, 14 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92434