https://www.taxtmi.com/caselaws?id=52282 Redetermination of annual capacity cannot be denied solely for lack of prior written approval where the assessee gave prior intimation, applied in advance, and complied with the prescribed procedure. Rule 4(2) required written approval before changing installed parameters, but the time-bound process and repeated follow-up meant departmental inaction could not prejudice the assessee. The demand based on the originally determined capacity therefore did not survive, and the order rejecting revised capacity was set aside. 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 Redetermination of annual capacity cannot be denied solely for lack of prior written approval where the assessee gave prior intimation, applied in advance, and complied with the prescribed procedure. Rule 4(2) required written approval before changing installed parameters, but the time-bound process and repeated follow-up meant departmental inaction could not prejudice the assessee. The demand based on the originally determined capacity therefore did not survive, and the order rejecting revised capacity was set aside. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52282