1999 (11) TMI 82 - HC - Central Excise

Summary

Issues involved: Petitioner aggrieved by respondent's failure to dispose of application u/s 3A(4) of Central Excise Act and insistence on payment of excise duty not due.

Summary:
The petitioner, engaged in manufacturing excisable goods, challenged the determination of annual production capacity and duty payable by the Commissioner u/s 3A(4) of the Act. After an appeal, the Tribunal directed a fresh decision. However, the Commissioner later claimed that u/s 3A(4) did not apply as petitioner opted for duty payment u/r 96ZO(3) of Central Excise Rules. Subsequent appeals led to a remand for redetermination of production capacity, pending before the Commissioner. Despite this, the respondents demanded payment based on the earlier determination. The High Court directed the respondent No. 1 to determine actual production within three months as per the Tribunal's order. Until then, the respondents were restrained from enforcing payment based on the previous determination.