https://www.taxtmi.com/caselaws?id=114584 The Explanation to Rule 96ZO(3) of the Central Excise Rules was treated as material to the levy question because it clarified that sub-rule (3) did not apply to an induction furnace unit ordinarily producing castings or stainless steel products but incidentally producing non-alloy steel ingots and billets. The Tribunal considered this clarification relevant to determining whether the levy scheme applied during the disputed period. On that basis, the rectification request succeeded, and the final order was recalled for rehearing on merits. en-us Fri, 05 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 11:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114584 The Explanation to Rule 96ZO(3) of the Central Excise Rules was treated as material to the levy question because it clarified that sub-rule (3) did not apply to an induction furnace unit ordinarily producing castings or stainless steel products but incidentally producing non-alloy steel ingots and billets. The Tribunal considered this clarification relevant to determining whether the levy scheme applied during the disputed period. On that basis, the rectification request succeeded, and the final order was recalled for rehearing on merits. Case-Laws Central Excise Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114584