https://www.taxtmi.com/caselaws?id=103606 Verification of production capacity conducted in the presence of the assessee's authorised representative, with the measurement sheet signed and later acknowledged, did not amount to procedural unfairness; the natural justice challenge failed. A binding Supreme Court ruling also controlled the field: once an assessee opts to discharge duty under Rule 96ZP(3), fresh determination under Section 3A(4) cannot be insisted upon, so the Commissioner was justified in declining to reopen the determination. The earlier contrary remand direction did not survive the later Supreme Court position, and the impugned order was upheld. en-us Mon, 13 Aug 2001 00:00:00 +0530 Thu, 23 Feb 2012 18:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103606 Verification of production capacity conducted in the presence of the assessee's authorised representative, with the measurement sheet signed and later acknowledged, did not amount to procedural unfairness; the natural justice challenge failed. A binding Supreme Court ruling also controlled the field: once an assessee opts to discharge duty under Rule 96ZP(3), fresh determination under Section 3A(4) cannot be insisted upon, so the Commissioner was justified in declining to reopen the determination. The earlier contrary remand direction did not survive the later Supreme Court position, and the impugned order was upheld. Case-Laws Central Excise Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103606