1999 (3) TMI 589 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved 3 appeals related to the determination of annual production capacity under Section 3A of the Central Excise Act, 1944. The Tribunal held that the benefit vested under Section 3A(4) cannot be denied if duty is paid under Rule 96ZO(3). The cases were remanded for redetermination of duty payable based on actual production. The appeals were allowed by way of remand.