https://www.taxtmi.com/caselaws?id=103905 Annual capacity of production and resulting duty liability could not be sustained when the key verification report was prepared without notice to, or participation by, the assessee. A determination founded on such an ex parte report violated natural justice, especially where earlier and later verifications had been conducted in the assessee's presence. The assessee's alternative bases for computing capacity and duty for the disputed period were considered fit for examination by the adjudicating authority. The matter was therefore remanded for fresh determination of annual capacity and duty liability after hearing the assessee. en-us Tue, 08 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103905 Annual capacity of production and resulting duty liability could not be sustained when the key verification report was prepared without notice to, or participation by, the assessee. A determination founded on such an ex parte report violated natural justice, especially where earlier and later verifications had been conducted in the assessee's presence. The assessee's alternative bases for computing capacity and duty for the disputed period were considered fit for examination by the adjudicating authority. The matter was therefore remanded for fresh determination of annual capacity and duty liability after hearing the assessee. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103905