https://www.taxtmi.com/caselaws?id=97708 Fixation of annual capacity for an electric arc furnace under Rule 96ZO was unsustainable because the assessee was not given an effective hearing before the successor Commissioner and relevant material, including spot study or engineering evidence, was not considered. Since observance of natural justice and an opportunity to place material on record are essential to a valid capacity determination, the order could not stand. The determination was set aside and the matter was remanded for de novo adjudication with directions to hear the assessee and consider the relevant evidence. en-us Fri, 08 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97708 Fixation of annual capacity for an electric arc furnace under Rule 96ZO was unsustainable because the assessee was not given an effective hearing before the successor Commissioner and relevant material, including spot study or engineering evidence, was not considered. Since observance of natural justice and an opportunity to place material on record are essential to a valid capacity determination, the order could not stand. The determination was set aside and the matter was remanded for de novo adjudication with directions to hear the assessee and consider the relevant evidence. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97708