1999 (3) TMI 275

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..... [Order per : G.R. Sharma, Member (T)]. -  This is an appeal on determination of annual capacity of induction furnace. The appellants opted for payment of duty under sub-rule (3) of Rule 96ZO. The adjudicating authority determined the capacity of the furnace higher than the one claimed by the appellants and, therefore the appellants have come up in appeal that before determining a higher capa .....

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..... pportunity to the appellants to explain their case. 4. We have heard the submissions of both sides. We find that in the instant case, the Commissioner has determined higher capacity than the one claimed by the appellants. We find that there is a specific provision in Section 3A that in such case an opportunity shall be provided to the appellants for explaining their case which was not done i .....

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