1999 (3) TMI 275 - AT - Central Excise

Summary

The appeal was about the determination of annual capacity of an induction furnace. The appellants claimed a certain capacity, but the authority determined a higher capacity without giving them a chance to explain. The appellate tribunal found that the appellants should have been given an opportunity to explain their case as per Section 3A. The case was remanded for a new determination with the appellants being heard. The appeal was allowed by remand.