https://www.taxtmi.com/caselaws?id=122032 A challenge to the very initiation of proceedings could not be raised at the appellate stage after being omitted in the earlier round; the plea had been available, the appellants had submitted to the remanded jurisdiction, and they were held estopped from reviving it later. For redetermination of annual capacity of production under Section 3A(4) of the Central Excise Act, the adjudicating authority must consider the full evidentiary record, including actual production materials, electricity consumption data, registers, returns, and subsequent technical reports. A selective appraisal of evidence is insufficient, and the matter required fresh adjudication on the complete record. en-us Thu, 26 May 2005 00:00:00 +0530 Wed, 08 Aug 2012 11:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122032 A challenge to the very initiation of proceedings could not be raised at the appellate stage after being omitted in the earlier round; the plea had been available, the appellants had submitted to the remanded jurisdiction, and they were held estopped from reviving it later. For redetermination of annual capacity of production under Section 3A(4) of the Central Excise Act, the adjudicating authority must consider the full evidentiary record, including actual production materials, electricity consumption data, registers, returns, and subsequent technical reports. A selective appraisal of evidence is insufficient, and the matter required fresh adjudication on the complete record. Case-Laws Central Excise Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122032