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TMI Blog1998 (4) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... P.C. Jain, Member (T)]. In both these cases, the Commissioner of Central Excise have after initial determination of capacity under sub-section (2) of Section 3A of the Central Excise Act, 1944 have determined the capacities and liability of the applicants herein on the basis of certain data as verified by their officers. It is against the subsequent orders that the applicants herein have fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but to no effect. It is for these reasons that they have run to the Tribunal and have filed the appeals. He, therefore, prays that the impugned orders be set aside and the concerned Commissioners be asked to re-determine the liability on the basis of the evidence adduced by the applicants/appellants. Correspondingly, any evidence on which the Commissioners want to base their conclusion, the evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, therefore, the furnace capacity consequently doubled itself and hence, determination by the Commissioner. 3. Opposing the contentions in his rejoinder, the learned Advocate, Shri R. Santhanam submits that so far as the first applicant is concerned, the applicant had been consistently reminding the Commissioner that two furnaces have never been operated. Once furnace has been closed while, ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been passed herein by the concerned Commissioners without following the principles of natural justice in the facts and circumstances so the case as set out above. Consequently, we set aside the findings in the impugned orders and direct the Commissioners to re-determine the duty liability strictly in terms of the provisions of sub-section (4) of Section 3A. Since the appeals themselves have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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