2002 (2) TMI 539 - AT - Central Excise

Summary

The appeal was filed against an Order-in-Original determining duty liability under Section 3A(4) of the Central Excise Act. The duty liability was based on actual production. The appellants did not challenge the duty amount but argued that the Commissioner should have passed an order for duty adjustment or refund, which was not done. The Tribunal ruled that since the appellants did not request such adjustment at the time of the order, the Commissioner was not obligated to pass such an order. The appeal was dismissed.