2004 (2) TMI 559

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..... Mishra, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The impugned order of the Commissioner has been passed in de novo proceedings when the matter was earlier remanded to him with direction to fix appellant s duty liability on the basis of the actual production in as much as the same was less than the annual capacity fixed by the Commissioner. The Commissioner inste .....

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..... bove letter as an option exercised by the appellant. Apart from the above letter, the appellant has not addressed any other letter to the Commissioner opting for Rule 96ZP(3) for the years 1998-99 and 1999-2000. The Hon ble Supreme Court in the case of Supreme Steels and General Mills, 2001 (133) E.L.T. 513 (S.C.) = 2001 (47) RLT 129 (S.C.) has held that once the assessee opts for Rule 96ZO(3), he .....

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