https://www.taxtmi.com/caselaws?id=52282 A time-bound procedure for redetermination of installed annual capacity requires prior intimation and written approval, but departmental delay in processing a duly filed application cannot be treated as an absolute bar where the assessee has invoked the procedure in advance and followed up repeatedly. The note states that, on these facts, the assessee had not committed a lapse justifying denial of revised capacity, and the earlier capacity could not continue to govern the demand merely because approval was not communicated before the change was implemented. en-us Wed, 02 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 16:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52282 A time-bound procedure for redetermination of installed annual capacity requires prior intimation and written approval, but departmental delay in processing a duly filed application cannot be treated as an absolute bar where the assessee has invoked the procedure in advance and followed up repeatedly. The note states that, on these facts, the assessee had not committed a lapse justifying denial of revised capacity, and the earlier capacity could not continue to govern the demand merely because approval was not communicated before the change was implemented. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52282