1999 (5) TMI 201

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..... Respondents. [Order per : Jyoti Balasundaram, Member (J)]. In these cases the adjudicating authority has rejected the applications of the appellants for re-determination of their Annual Capacity of Production on actual production basis under Section 3A(4) of the Central Excise Act, 1944 for the reason that the appellant has opted for discharge of duty liability in terms of Rule 96ZO(3). .....

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..... dated 15-4-1999 [1999 (111) E.L.T. 274 (Tribunal)]. 3. Since the issue in dispute in this case has already been a subject matter of earlier decision, we follow the ratio of the earlier order holding that the appellant had the option to avail of the benefit of Section 3A((4) and in this view of the matter, we dispense with the pre-deposit of duty and stay its recovery and remand the matter to the .....

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