https://www.taxtmi.com/caselaws?id=104871 The dispute concerned whether the slit bar attached to hot-air stenter chambers had to be included when redetermining annual production capacity under the Annual Capacity Determination Rules. The assessee argued that the slit bar was not an equipment and its length could not form part of the chamber measurement, and also contended that its Chartered Accountant's certificate and explanation had not been considered without a proper hearing. Because the objection went to the basis of the capacity computation and had not been examined, the re-determination was set aside and the matter was remanded for fresh determination after granting a reasonable opportunity of hearing. en-us Tue, 21 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104871 The dispute concerned whether the slit bar attached to hot-air stenter chambers had to be included when redetermining annual production capacity under the Annual Capacity Determination Rules. The assessee argued that the slit bar was not an equipment and its length could not form part of the chamber measurement, and also contended that its Chartered Accountant's certificate and explanation had not been considered without a proper hearing. Because the objection went to the basis of the capacity computation and had not been examined, the re-determination was set aside and the matter was remanded for fresh determination after granting a reasonable opportunity of hearing. Case-Laws Central Excise Tue, 21 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104871