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of <h1>Tribunal remands matter to Commissioner for re-determination under Section 3A(4)</h1> <h3>VVS CONCAST ROLLING Versus COMMISSIONER OF C. EX., KANPUR</h3> The Tribunal ruled in favor of the appellant, remanding the matter to the Commissioner for re-determination of duty liability under Section 3A(4) after ... Production capacity based duty - Ingots The judgment involves the applicability of Section 3A(4) when Rule 96ZO is opted for duty liability determination. The Tribunal found in favor of the appellant, remanding the matter to the Commissioner for re-determination of duty liability under Section 3A(4). Stay petition was disposed of as the appeal was allowed.
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