https://www.taxtmi.com/caselaws?id=112960 An unchallenged order finally determining annual capacity of production under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 could not be reopened in refund proceedings. The refund claim failed because the assessee did not appeal the capacity determination, and a later contrary view in another case could not unsettle that final order. The capacity-determination order was also not treated as void for want of jurisdiction, since the officer acted within competence under the amended rule. Collateral challenge to the order was therefore unavailable, and the refund-based attack on the determination failed. en-us Mon, 22 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112960 An unchallenged order finally determining annual capacity of production under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 could not be reopened in refund proceedings. The refund claim failed because the assessee did not appeal the capacity determination, and a later contrary view in another case could not unsettle that final order. The capacity-determination order was also not treated as void for want of jurisdiction, since the officer acted within competence under the amended rule. Collateral challenge to the order was therefore unavailable, and the refund-based attack on the determination failed. Case-Laws Central Excise Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112960