1999 (7) TMI 507

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..... er : P.C. Jain, Vice President]. Short question involved in this appeal is whether the provisions of Section 3A(4) are applicable even when the applicant/appellant herein had opted for the provisions of Rule 96ZO for determination of duty liability in terms of that rule. The adjudicating authority has held that after having opted for determination of duty liability in terms of the said rules .....

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..... entions that Commissioner has also been determining the actual production and has not given any benefit in respect of the claim made regarding closure of the factories. After having gone through the impugned order we observe that the Commissioner has not determined the actual production and the corresponding duty liability on the basis of that actual production in terms of Section 3A(4). The Commi .....

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