https://www.taxtmi.com/caselaws?id=93294 Annual production capacity could not be redetermined by treating galleries as part of the stenters without first giving the assessee notice, an opportunity of hearing, and a fair chance to place technical material. The dispute required technical examination on whether the galleries were merely protective devices or formed part of the drying chambers for capacity computation. The authority was required to associate the assessee with the enquiry, obtain expert opinion where necessary, and pass a reasoned order on the technical issue. The impugned order was set aside and the matter was remitted for fresh decision after technical enquiry and hearing. en-us Fri, 24 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93294 Annual production capacity could not be redetermined by treating galleries as part of the stenters without first giving the assessee notice, an opportunity of hearing, and a fair chance to place technical material. The dispute required technical examination on whether the galleries were merely protective devices or formed part of the drying chambers for capacity computation. The authority was required to associate the assessee with the enquiry, obtain expert opinion where necessary, and pass a reasoned order on the technical issue. The impugned order was set aside and the matter was remitted for fresh decision after technical enquiry and hearing. Case-Laws Central Excise Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93294