https://www.taxtmi.com/caselaws?id=362171 A dispute over annual production capacity was treated as a substantive challenge to the capacity determination, even though the immediate communication rejecting objections was not independently appealable. The Tribunal could therefore entertain the matter because the assessee had consistently questioned the original fixation and sought revision. A remand for fresh refixation was also upheld because the computation was affected by a later legal position that length of galleries could not be included in determining annual production capacity. The Tribunal's order was sustained on both maintainability and remand, and no interference was warranted. en-us Thu, 14 Jun 2018 00:00:00 +0530 Mon, 14 Jan 2019 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362171 A dispute over annual production capacity was treated as a substantive challenge to the capacity determination, even though the immediate communication rejecting objections was not independently appealable. The Tribunal could therefore entertain the matter because the assessee had consistently questioned the original fixation and sought revision. A remand for fresh refixation was also upheld because the computation was affected by a later legal position that length of galleries could not be included in determining annual production capacity. The Tribunal's order was sustained on both maintainability and remand, and no interference was warranted. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362171