https://www.taxtmi.com/caselaws?id=112867 The Appellate Tribunal CESTAT, New Delhi dismissed the appeal as the respondents failed to appear during the hearing, leading to the confirmation of demand and penalty by the Commissioner of Central Excise. The Tribunal upheld the re-fixing of annual production capacity and allowance of abatement claims, as the Revenue did not contest these decisions. Emphasizing adherence to show cause notice parameters, the judgment underscores the need for alignment between decisions on production capacity and abatement claims with the notice's scope to ensure procedural regularity in tax matters. en-us Mon, 19 Jan 2004 00:00:00 +0530 Wed, 02 May 2012 12:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112867 The Appellate Tribunal CESTAT, New Delhi dismissed the appeal as the respondents failed to appear during the hearing, leading to the confirmation of demand and penalty by the Commissioner of Central Excise. The Tribunal upheld the re-fixing of annual production capacity and allowance of abatement claims, as the Revenue did not contest these decisions. Emphasizing adherence to show cause notice parameters, the judgment underscores the need for alignment between decisions on production capacity and abatement claims with the notice's scope to ensure procedural regularity in tax matters. Case-Laws Central Excise Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112867