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of <h1>Appeals Dismissed as Tribunal Remands Case Without Final Orders</h1> The SC dismissed the appeals as the Tribunal remanded the case to the adjudicating authority without issuing final orders. - 2015 (320) E.L.T. A343 (SC) Determination if annual capacity of production - Whether the assessees herein who are iron and steel rolling mills which have exercised the option of availing of procedure prescribed under Rule 96ZO(3) for determination of their annual capacity of production under the compounded levy scheme, can opt out of the scheme and claim the benefit of determination of production under Section 3A(4) of the Central Excise Act - Supreme Court declined to deal with the issue where only the remand order was made by the Tribunal. The appeal was filed by the Revenue against the decision of Tribunal [2001 (2) TMI 229 - CEGAT, NEW DELHI]. The Supreme Court dismissed the appeals as the Tribunal only remanded the case back to the adjudicating authority without final orders being passed.
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