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TMI Blog1999 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. [Order per : G.R. Sharma, Member (T)]. Arguing the stay petition for waiver of pre-deposit of duty amounting to Rs.13,80,710/-, Shri R. Krishnan, ld. Advocate submits that the Collector has determined annual production capacity based on the formula which was not disclosed in the SCN. He submits that the Collector while determining the annual production capacity also held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo crucibles are supplied whereas in their case only one crucible was supplied and, therefore, even the capacity of furnace declared as such will have to be taken on the basis of number of crucibles. He submits that in view of the case law cited and relied upon by the appellants, the matter may be remanded back to the adjudicating authority for deciding the issue under sub-section 4 of Section 3A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit of sub-section (4) of Section 3A. Having regard to the fact that the identical issue was examined by the Tribunal in the case of Meenakshi Castings and held that provision of Section 3A shall prevail over the provision of Rule and in any case if there is any contradiction then the provision of Section 3A shall prevail. Having regard to this, we consider it a fit case for remand. We, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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