https://www.taxtmi.com/caselaws?id=90992 Section 3A(4) of the Central Excise Act, 1944 was treated as preserving an assessee's right to seek redetermination of duty on the basis of actual production, even where the Induction Furnace Annual Capacity (Determination) Rules, 1997 had fixed capacity for assessment. The Tribunal held that a rule cannot curtail the statutory entitlement conferred by the parent Act, and the capacity-based mechanism could not override the statutory safeguard for actual-production assessment. The impugned orders were set aside and the matter was remanded to the jurisdictional Commissioner for fresh determination after hearing the assessee, including the objection that capacity had been wrongly fixed. en-us Mon, 10 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 10:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90992 Section 3A(4) of the Central Excise Act, 1944 was treated as preserving an assessee's right to seek redetermination of duty on the basis of actual production, even where the Induction Furnace Annual Capacity (Determination) Rules, 1997 had fixed capacity for assessment. The Tribunal held that a rule cannot curtail the statutory entitlement conferred by the parent Act, and the capacity-based mechanism could not override the statutory safeguard for actual-production assessment. The impugned orders were set aside and the matter was remanded to the jurisdictional Commissioner for fresh determination after hearing the assessee, including the objection that capacity had been wrongly fixed. Case-Laws Central Excise Mon, 10 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90992