1998 (4) TMI 226 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the Commissioner's order determining the annual production capacity for duty payment. The Tribunal directed the Commissioner to redetermine the capacity and duty liability under sub-section (4) of Section 3A after considering evidence and principles of natural justice. The appeal was allowed, and the stay petition was also disposed of.