https://www.taxtmi.com/caselaws?id=437630 The High Court of Calcutta allowed the appeal, setting aside the orders of the Tribunal, first appellate authority, and Joint Commissioner of Central Excise. The demand for duty was quashed, emphasizing the importance of procedural fairness and consistency in decisions regarding the determination of annual production capacity under the Central Excise Act, 1944. The substantial question of law was answered in favor of the appellant, ensuring that the legal principles and precedents were upheld in this case. en-us Wed, 03 May 2023 00:00:00 +0530 Wed, 10 May 2023 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437630 The High Court of Calcutta allowed the appeal, setting aside the orders of the Tribunal, first appellate authority, and Joint Commissioner of Central Excise. The demand for duty was quashed, emphasizing the importance of procedural fairness and consistency in decisions regarding the determination of annual production capacity under the Central Excise Act, 1944. The substantial question of law was answered in favor of the appellant, ensuring that the legal principles and precedents were upheld in this case. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437630