https://www.taxtmi.com/caselaws?id=91429 Annual capacity of a furnace had to be determined on the basis directed in the earlier remand, not under Rule 96ZO(3), because the authority could not depart from binding remand instructions. The Tribunal held that the assessee was required to furnish the particulars under Section 3A(3) and Rules 96ZO(1) and 96ZO(2), but a fresh order could be passed only after verification of the documents, supply of the verification report, and a fair hearing. The determination made under Rule 96ZO(3) was set aside, and the matter was remanded for fresh adjudication on the basis of actual production. en-us Thu, 13 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91429 Annual capacity of a furnace had to be determined on the basis directed in the earlier remand, not under Rule 96ZO(3), because the authority could not depart from binding remand instructions. The Tribunal held that the assessee was required to furnish the particulars under Section 3A(3) and Rules 96ZO(1) and 96ZO(2), but a fresh order could be passed only after verification of the documents, supply of the verification report, and a fair hearing. The determination made under Rule 96ZO(3) was set aside, and the matter was remanded for fresh adjudication on the basis of actual production. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91429