https://www.taxtmi.com/caselaws?id=442559 Dispute concerns classification of FFS packing machines as single track or double track for fixing annual production capacity and excise liability. Technical comparability to earlier model and expert reports established the machines as single track, leading to the consequence that past departmental demand treating them as double track could not be sustained absent challenge to prior orders. Administrative failure to issue notice or hear the appellant and to review an earlier capacity-fixing order without appropriate procedure violated principles of natural justice and the limitation on suo moto review, resulting in annulment of the demand, interest and penalty confirmed in the impugned order. en-us Mon, 04 Sep 2023 00:00:00 +0530 Thu, 29 Jan 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442559 Dispute concerns classification of FFS packing machines as single track or double track for fixing annual production capacity and excise liability. Technical comparability to earlier model and expert reports established the machines as single track, leading to the consequence that past departmental demand treating them as double track could not be sustained absent challenge to prior orders. Administrative failure to issue notice or hear the appellant and to review an earlier capacity-fixing order without appropriate procedure violated principles of natural justice and the limitation on suo moto review, resulting in annulment of the demand, interest and penalty confirmed in the impugned order. Case-Laws Central Excise Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442559