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of <h1>Appellate tribunal remands ACP determination, sets aside order, no pre-deposit required</h1> The appellate tribunal allowed the appeal, remanding the matter for fresh re-determination of ACP based on actual production, setting aside the impugned ... Annual production capacity based duty The request for re-determination of ACP of the Induction Furnace was rejected as the applicant had already discharged duty liability in a previous financial year. However, the appellate tribunal allowed the appeal by remanding the matter for fresh re-determination of ACP based on actual production, setting aside the impugned order and dispensing with the requirement of pre-deposit. The Commissioner of Central Excise was directed to provide the applicant with an opportunity to be heard and present evidence for re-determination.
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