1999 (5) TMI 102

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..... Appellants. Shri S. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The issue involved in all these 5 appeals is whether the provisions of Section 3A(4) of the Central Excise Act, 1944 enjoining upon the Collector to determine the duty liability of the appellants on the basis of actual production will prevail over the capacity as determined under th .....

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..... and that this statutory right cannot be divested by Rule 96-ZO(3) on the ground that the assessee has opted for payment of duty under the above mentioned Rule. The Tribunal has remanded the matters to the jurisdictional Commissioner for determination of actual production and redetermination of amount of duty payable by the assessee with reference to actual production, as envisaged under Section 3A .....

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