https://www.taxtmi.com/caselaws?id=93697 Annual capacity fixation under Section 3A must be made by a proper speaking order; where the Commissioner's determination is not so communicated, an effective appeal against that non-speaking or non-existent order cannot be treated as barred by delay. The Tribunal followed its earlier view that the correct course is to require fresh adjudication by the jurisdictional Commissioner with observance of procedure and principles of natural justice. The delay application was dismissed as infructuous, and the matter was remanded for de novo consideration and re-fixation of annual capacity by a speaking order. en-us Tue, 16 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93697 Annual capacity fixation under Section 3A must be made by a proper speaking order; where the Commissioner's determination is not so communicated, an effective appeal against that non-speaking or non-existent order cannot be treated as barred by delay. The Tribunal followed its earlier view that the correct course is to require fresh adjudication by the jurisdictional Commissioner with observance of procedure and principles of natural justice. The delay application was dismissed as infructuous, and the matter was remanded for de novo consideration and re-fixation of annual capacity by a speaking order. Case-Laws Central Excise Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93697