https://www.taxtmi.com/caselaws?id=114249 In remand proceedings requiring fresh determination of annual capacity of production, the exercise had to be carried out by the authority competent to make that foundational assessment in the first instance, namely the proper officer. The Commissioner (Appeals) was not the correct authority to undertake that determination on remand. The impugned order-in-appeal was therefore set aside and the matter remanded to the original adjudicating authority for fresh determination and consequential adjudication of the differential demands. en-us Fri, 16 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 11:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114249 In remand proceedings requiring fresh determination of annual capacity of production, the exercise had to be carried out by the authority competent to make that foundational assessment in the first instance, namely the proper officer. The Commissioner (Appeals) was not the correct authority to undertake that determination on remand. The impugned order-in-appeal was therefore set aside and the matter remanded to the original adjudicating authority for fresh determination and consequential adjudication of the differential demands. Case-Laws Central Excise Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114249