https://www.taxtmi.com/caselaws?id=92508 Revision of a textile processor's annual production capacity by including gallery length, with corresponding increase in monthly duty liability, was challenged as having been made without prior notice or opportunity of hearing. The Tribunal accepted that the assessee must be heard before the capacity computation is altered on identical facts already considered earlier. The impugned order was therefore set aside and the matter remanded for fresh adjudication after issue of a show cause notice and grant of hearing. en-us Thu, 30 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92508 Revision of a textile processor's annual production capacity by including gallery length, with corresponding increase in monthly duty liability, was challenged as having been made without prior notice or opportunity of hearing. The Tribunal accepted that the assessee must be heard before the capacity computation is altered on identical facts already considered earlier. The impugned order was therefore set aside and the matter remanded for fresh adjudication after issue of a show cause notice and grant of hearing. Case-Laws Central Excise Thu, 30 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92508