https://www.taxtmi.com/caselaws?id=94507 Annual capacity under the hot air stenter rules must be computed only after proper notice and an effective opportunity to contest inclusion of gallery dimensions. The Tribunal followed earlier authority that gallery space could not be added to the chamber count without considering the technical material and hearing the assessee on the proposed basis of revision. Because no show cause notice had been issued on that specific issue, the capacity determination was vitiated by denial of natural justice and could not stand. The matter was therefore remanded to the original authority for de novo reconsideration after notice and hearing. en-us Tue, 04 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 10:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94507 Annual capacity under the hot air stenter rules must be computed only after proper notice and an effective opportunity to contest inclusion of gallery dimensions. The Tribunal followed earlier authority that gallery space could not be added to the chamber count without considering the technical material and hearing the assessee on the proposed basis of revision. Because no show cause notice had been issued on that specific issue, the capacity determination was vitiated by denial of natural justice and could not stand. The matter was therefore remanded to the original authority for de novo reconsideration after notice and hearing. Case-Laws Central Excise Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94507