https://www.taxtmi.com/caselaws?id=92999 Where a statutory provision and a subordinate rule conflict, the statutory provision prevails; accordingly, Section 3A of the Central Excise Act was treated as overriding Rule 96ZO(3) of the Central Excise Rules. On that basis, the Tribunal held that the assessee's option under the rule did not finally exclude consideration of the benefit under Section 3A(4), and the matter had to be examined afresh on the correct statutory footing. The dispute was therefore remanded for redetermination of annual production capacity and, if necessary, differential duty after hearing the assessee, with interim relief on pre-deposit granted. en-us Mon, 02 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92999 Where a statutory provision and a subordinate rule conflict, the statutory provision prevails; accordingly, Section 3A of the Central Excise Act was treated as overriding Rule 96ZO(3) of the Central Excise Rules. On that basis, the Tribunal held that the assessee's option under the rule did not finally exclude consideration of the benefit under Section 3A(4), and the matter had to be examined afresh on the correct statutory footing. The dispute was therefore remanded for redetermination of annual production capacity and, if necessary, differential duty after hearing the assessee, with interim relief on pre-deposit granted. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92999