2000 (7) TMI 603 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding a conflict between Rule 96ZO(3) of the Central Excise Rules, 1944 and Section 3A(4) of the Central Excise Act, 1944. The Tribunal remanded the case back to the adjudicating authority to determine the furnace capacity in terms of Section 3A. The Tribunal rejected the Reference Application as the issue had not been finalized.