2000 (7) TMI 603

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..... [Order per : G.R. Sharma, Member (T)]. This application has been filed by Revenue stating that the following question of law arises out of the Tribunal s order and that the same may be referred to the Hon ble Rajasthan High Court - Whether there is any conflict between the provisions of Rule 96ZO(3) of the Central Excise Rules, 1944 and Section 3A(4) of the Central Excise Act, 1944? For t .....

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..... t acceptable in view of the fact that the decision on the identical issue is available and the same has not been stayed so far. In this view of the matter, we hold that these are fit cases for remand, therefore, the cases are remanded back to the adjudicating authority to determine the capacity of the furnace in terms of Section 3A after giving the appellants an opportunity of being heard in perso .....

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