2002 (1) TMI 507

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..... rder per : V.K. Agrawal, Member (T)]. M/s. J.S. Metals (P) Ltd. have filed this appeal against Adjudicating Order No. 11/98, dated 12-1-99 under which the Commissioner of Central Excise has denied the benefit of Section 3A(4) of the Central Excise Act on the ground that the Appellants had opted for payment of duty under Rule 96ZO(3) of the Central Excise Rules. 2. When the matter was calle .....

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..... l in the Supreme Court which was heard along with other appeals in the case of CCE v. Venus Castings (P) Ltd., 2000 (117) E.L.T. 273 (S.C.); that it was held by the Supreme Court that the scheme contained in Section 3A(4) of the Act and Rules 96ZO(3) of the Excise Rules are two alternative procedures to be adopted at the option of the assessee and if the assessee opts for the procedure under Rule .....

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..... espondents that in several cases the Commissioners have wrongly fixed the furnace capacity and that aspect has to be examined by the Tribunal in such cases. 4. We observe from the memorandum of appeal filed by the Appellants that besides raising various points they have also submitted that the impugned Order had been passed in violation of principle of natural justice as the capacity of product .....

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