https://www.taxtmi.com/caselaws?id=89303 The Tribunal remanded the case to the jurisdictional Commissioner, emphasizing the need to consider actual production figures and grant opportunities for representations in determining furnace capacity for levy and duty collection under the Central Excise Act, 1944. Compliance with statutory provisions, particularly Section 3A(4), requiring consideration of actual production for the relevant period and granting assessees a chance to be heard, was highlighted as essential. en-us Fri, 03 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89303 The Tribunal remanded the case to the jurisdictional Commissioner, emphasizing the need to consider actual production figures and grant opportunities for representations in determining furnace capacity for levy and duty collection under the Central Excise Act, 1944. Compliance with statutory provisions, particularly Section 3A(4), requiring consideration of actual production for the relevant period and granting assessees a chance to be heard, was highlighted as essential. Case-Laws Central Excise Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89303