https://www.taxtmi.com/caselaws?id=51810 Final determination of the annual capacity of an induction furnace, once made under Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997, attains finality and cannot be recalled, reviewed, or reopened by the Commissioner. The legal point is that the authority has no power to revise an already determined capacity merely to revisit concluded facts. The attempted reopening was therefore not sustainable, and the impugned order was set aside in favour of the assessee. en-us Mon, 28 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 15:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51810 Final determination of the annual capacity of an induction furnace, once made under Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997, attains finality and cannot be recalled, reviewed, or reopened by the Commissioner. The legal point is that the authority has no power to revise an already determined capacity merely to revisit concluded facts. The attempted reopening was therefore not sustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51810