1999 (5) TMI 201 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and set aside the impugned orders. The Tribunal held that Rule 96ZO(3) cannot override Section 3A(4) of the Central Excise Act, granting the appellant the option to determine Annual Capacity of Production based on actual production. The matter was remanded for further examination by the adjudicating authority. The appeals were allowed by way of remand.