1999 (5) TMI 126 - AT - Central Excise

Summary

The case involves redetermination of Annual Capacity of Production of an Induction Furnace. The Tribunal ruled that Section 3A(4) prevails over Rule 96ZO(3) for duty liability based on actual production. The Commissioner must redetermine duty liability based on actual production after considering evidence from the appellant. The appeal is allowed for remand.