1998 (7) TMI 202 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and remanded the case for redetermination of the Annual Production Capacity of the Hot-rolling Mill based on expert opinion. The Commissioner's reliance on incorrect 'd' value led to an incorrect determination, necessitating a re-examination. The impugned order was stayed for this purpose.