https://www.taxtmi.com/caselaws?id=100060 Determination of annual production capacity under section 3A(4) is treated as a final and appealable order, not a provisional one. The Tribunal noted that the cited precedents were not considered by the Commissioner and, for that reason, followed the earlier remand approach. The matter was sent back to the original authority for fresh consideration, with directions to afford a reasonable opportunity of hearing and pass a speaking order. The contention that the capacity fixation was provisional was not accepted at this stage, and the issue was left for de novo decision by the original authority. en-us Wed, 02 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100060 Determination of annual production capacity under section 3A(4) is treated as a final and appealable order, not a provisional one. The Tribunal noted that the cited precedents were not considered by the Commissioner and, for that reason, followed the earlier remand approach. The matter was sent back to the original authority for fresh consideration, with directions to afford a reasonable opportunity of hearing and pass a speaking order. The contention that the capacity fixation was provisional was not accepted at this stage, and the issue was left for de novo decision by the original authority. Case-Laws Central Excise Wed, 02 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100060