https://www.taxtmi.com/caselaws?id=99074 Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997 requires the Commissioner to determine furnace capacity on the basis of the manufacturer's invoice or trader's invoice where such document is available. The alternative of relying on other material applies only if no invoice is available. On that reasoning, the Chartered Engineer's certificate, the National Institute of Secondary Steel Technology certificate, and the manufacturer's revised opinion did not have to be considered. Refusal to take those materials into account did not amount to breach of natural justice, and remand was not justified. The Commissioner's capacity determination was therefore upheld. en-us Mon, 17 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99074 Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997 requires the Commissioner to determine furnace capacity on the basis of the manufacturer's invoice or trader's invoice where such document is available. The alternative of relying on other material applies only if no invoice is available. On that reasoning, the Chartered Engineer's certificate, the National Institute of Secondary Steel Technology certificate, and the manufacturer's revised opinion did not have to be considered. Refusal to take those materials into account did not amount to breach of natural justice, and remand was not justified. The Commissioner's capacity determination was therefore upheld. Case-Laws Central Excise Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99074