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    <title>2010 (9) TMI 859 - BOMBAY HIGH COURT</title>
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    <description>Annual production capacity fixed under an earlier order had to be reconsidered because that order itself permitted redetermination if relevant parameters changed, and the later Supreme Court ruling excluded galleries without fan or radiator attachment from the chamber count in a hot air stenter. The earlier capacity figure could not remain conclusive without applying that binding principle to the unit&#039;s facts. As the adjudicating authority had not given a reasoned decision on the assessee&#039;s request for reconsideration, the matter was remitted for fresh determination in accordance with natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=209510</link>
      <description>Annual production capacity fixed under an earlier order had to be reconsidered because that order itself permitted redetermination if relevant parameters changed, and the later Supreme Court ruling excluded galleries without fan or radiator attachment from the chamber count in a hot air stenter. The earlier capacity figure could not remain conclusive without applying that binding principle to the unit&#039;s facts. As the adjudicating authority had not given a reasoned decision on the assessee&#039;s request for reconsideration, the matter was remitted for fresh determination in accordance with natural justice.</description>
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