1999 (5) TMI 102 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi addressed the issue of duty liability under Section 3A(4) of the Central Excise Act prevailing over capacity determination rules. The Tribunal held that Section overrides conflicting rules and allowed appeals for redetermination of duty based on actual production. The matters were remanded to the Commissioner for further action.