https://www.taxtmi.com/caselaws?id=91948 Section 3A(4) of the Central Excise Act, 1944 gives an assessee a substantive right to seek redetermination of actual production and the duty payable where claimed production is lower than the earlier determination. The text treats this right as available even where the assessee had earlier opted under Rule 96ZP(3), because the rerolling mill scheme under Rule 96ZP is materially similar to the compounded levy framework already considered in analogous furnace cases. The claim for redetermination therefore cannot be refused solely on the ground of a prior option; it must be examined on merits after affording a hearing. en-us Wed, 04 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91948 Section 3A(4) of the Central Excise Act, 1944 gives an assessee a substantive right to seek redetermination of actual production and the duty payable where claimed production is lower than the earlier determination. The text treats this right as available even where the assessee had earlier opted under Rule 96ZP(3), because the rerolling mill scheme under Rule 96ZP is materially similar to the compounded levy framework already considered in analogous furnace cases. The claim for redetermination therefore cannot be refused solely on the ground of a prior option; it must be examined on merits after affording a hearing. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91948