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2023 (10) TMI 52 - AT - Central ExciseDetermination of annual capacity of production without issuance of the show cause notice - principles of natural justice - HELD THAT:- Although the appellant has not challenged the order of re-determination of annual capacity of production determined by the Joint Commissioner on subsequent dates, but while demanding duty from the appellants, the appellants are having right to challenge the re-determination of annual capacity of production as held by the Hon’ble High Court in the case of M/S. BENGAL HAMMER INDUSTRIES (P) LTD. VERSUS UNION OF INDIA & ORS. [2023 (5) TMI 437 - CALCUTTA HIGH COURT]. The order of re-determination of annual capacity without issuance of show cause notice is not sustainable. Accordingly, the impugned orders have no merits, therefore, the same are set aside. Appeal allowed.
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