https://www.taxtmi.com/caselaws?id=92559 Annual capacity determinations for stenters were challenged because the impugned orders were made without a show cause notice and without affording the assessees a hearing. The Tribunal treated this procedural defect as fatal and set aside the determinations. It also noted the dispute over whether closed spaces and ducting should be excluded from the capacity computation on the basis that they did not aid heat setting or drying and were not equipment under the relevant notification. The matter was remanded for fresh decision after giving the appellants a proper opportunity to be heard. en-us Wed, 13 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92559 Annual capacity determinations for stenters were challenged because the impugned orders were made without a show cause notice and without affording the assessees a hearing. The Tribunal treated this procedural defect as fatal and set aside the determinations. It also noted the dispute over whether closed spaces and ducting should be excluded from the capacity computation on the basis that they did not aid heat setting or drying and were not equipment under the relevant notification. The matter was remanded for fresh decision after giving the appellants a proper opportunity to be heard. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92559