https://www.taxtmi.com/caselaws?id=44878 Under the Hot Re-rolling Mills Annual Capacity Determination Rules, annual capacity is fixed by the statutory formula and the d factor materially affects duty liability. Provisional determination may be made pending verification of the declaration, but final determination must follow verification and consideration of relevant facts. A provisional figure based on an inspection report without notice to the assessee could not be sustained as final; the assessee was entitled to be heard before redetermination. However, the provisional determination continued to operate until the final order, and the assessee could not insist on duty being paid on the basis of its own declared d factor in the meantime. en-us Mon, 27 Oct 1997 00:00:00 +0530 Mon, 05 Jul 2010 15:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44878 Under the Hot Re-rolling Mills Annual Capacity Determination Rules, annual capacity is fixed by the statutory formula and the d factor materially affects duty liability. Provisional determination may be made pending verification of the declaration, but final determination must follow verification and consideration of relevant facts. A provisional figure based on an inspection report without notice to the assessee could not be sustained as final; the assessee was entitled to be heard before redetermination. However, the provisional determination continued to operate until the final order, and the assessee could not insist on duty being paid on the basis of its own declared d factor in the meantime. Case-Laws Central Excise Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44878