https://www.taxtmi.com/caselaws?id=202977 Rule 3(4) of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 required expeditious finalisation of annual capacity, but it prescribed no statutory limitation. Finalisation therefore had to occur within a reasonable time on the facts of each case. Where the assessee did not cooperate or appear despite opportunities, the authority could proceed ex parte on the available material, and delay attributable to the assessee did not invalidate the finalisation merely because it was completed years after the provisional order. The challenge based on delay accordingly failed, and the capacity determination and duty liability were upheld. en-us Tue, 15 Jun 2010 00:00:00 +0530 Fri, 29 Apr 2011 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202977 Rule 3(4) of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 required expeditious finalisation of annual capacity, but it prescribed no statutory limitation. Finalisation therefore had to occur within a reasonable time on the facts of each case. Where the assessee did not cooperate or appear despite opportunities, the authority could proceed ex parte on the available material, and delay attributable to the assessee did not invalidate the finalisation merely because it was completed years after the provisional order. The challenge based on delay accordingly failed, and the capacity determination and duty liability were upheld. Case-Laws Central Excise Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202977