https://www.taxtmi.com/caselaws?id=91788 Rule 96ZO(3) cannot curtail the right conferred by Section 3A(4) of the Central Excise Act, 1944; where the subordinate rule conflicts with the parent statute, the statutory provision prevails. The Tribunal followed its earlier view that an assessee may seek redetermination of annual capacity of production on actual production basis under Section 3A(4), even after opting to discharge duty under Rule 96ZO(3). On that basis, the claim was required to be examined under the section, and the matter was remanded for fresh consideration after hearing the parties. en-us Tue, 04 May 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91788 Rule 96ZO(3) cannot curtail the right conferred by Section 3A(4) of the Central Excise Act, 1944; where the subordinate rule conflicts with the parent statute, the statutory provision prevails. The Tribunal followed its earlier view that an assessee may seek redetermination of annual capacity of production on actual production basis under Section 3A(4), even after opting to discharge duty under Rule 96ZO(3). On that basis, the claim was required to be examined under the section, and the matter was remanded for fresh consideration after hearing the parties. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91788