1999 (8) TMI 150 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal by remanding the case back to the Commissioner for reexamination of the assessee's request for redetermination of duty liability under Rule 96ZP(1) in accordance with Section 3A(4). The tribunal held that the assessee had the option to apply for redetermination, similar to a previous case involving Rule 96ZO(3).