2001 (8) TMI 763 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the appellant regarding the determination of the annual capacity of an induction furnace. The Commissioner's decision to dismiss the claim for redetermination was deemed contrary to the rules. The matter was remanded back to the Commissioner for a proper determination of the furnace's actual capacity. The appeal was allowed, and the impugned order was set aside.