https://www.taxtmi.com/caselaws?id=122567 Determination of annual capacity of production under the excise framework is a quasi-judicial exercise and must comply with natural justice. Where the assessee contends that the furnace was not in operation and seeks consideration of that representation, the authority must afford a reasonable opportunity of hearing before fixing capacity. In the absence of any indication that such hearing was granted, the capacity determination was invalid. The matter was therefore remanded for fresh determination after giving the assessee a proper opportunity to be heard. en-us Mon, 16 Apr 2007 00:00:00 +0530 Tue, 14 Aug 2012 16:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122567 Determination of annual capacity of production under the excise framework is a quasi-judicial exercise and must comply with natural justice. Where the assessee contends that the furnace was not in operation and seeks consideration of that representation, the authority must afford a reasonable opportunity of hearing before fixing capacity. In the absence of any indication that such hearing was granted, the capacity determination was invalid. The matter was therefore remanded for fresh determination after giving the assessee a proper opportunity to be heard. Case-Laws Central Excise Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122567