https://www.taxtmi.com/caselaws?id=90035 Section 3A(4) confers a statutory right to have central excise duty redetermined on the basis of actual production, and that entitlement cannot be curtailed by Rule 96ZO(3). Where an assessee has paid duty under the rule, the Act still governs if Section 3A applies, so assessment must be made with reference to furnace capacity and actual production. The Tribunal followed its earlier un-stayed view and directed remand for fresh determination of capacity and consequential redetermination of duty in accordance with law. en-us Tue, 30 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90035 Section 3A(4) confers a statutory right to have central excise duty redetermined on the basis of actual production, and that entitlement cannot be curtailed by Rule 96ZO(3). Where an assessee has paid duty under the rule, the Act still governs if Section 3A applies, so assessment must be made with reference to furnace capacity and actual production. The Tribunal followed its earlier un-stayed view and directed remand for fresh determination of capacity and consequential redetermination of duty in accordance with law. Case-Laws Central Excise Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90035