https://www.taxtmi.com/caselaws?id=104218 The Tribunal held that the Commissioner exceeded his authority by reviewing the capacity determination order after finalization, as he lacked the power of review under the Central Excise Act. The penalties imposed were deemed invalid, and the order was declared void. The appellants' appeals were allowed, with consequential relief to be granted in accordance with the law, and cross-objections filed by the Department were disposed of in the judgment. en-us Wed, 15 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104218 The Tribunal held that the Commissioner exceeded his authority by reviewing the capacity determination order after finalization, as he lacked the power of review under the Central Excise Act. The penalties imposed were deemed invalid, and the order was declared void. The appellants' appeals were allowed, with consequential relief to be granted in accordance with the law, and cross-objections filed by the Department were disposed of in the judgment. Case-Laws Central Excise Wed, 15 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104218