https://www.taxtmi.com/caselaws?id=212031 Withdrawal of earlier appeals against annual capacity determination under section 3A did not finally prevent the assessee from relying on actual production figures under section 3A(4); that objection was left open for decision in the main appeal. On the interim pre-deposit issue under section 35-F, the court balanced the prima facie merits and revenue interests, found repeated remands undesirable, and modified the Tribunal's direction instead of setting it aside. The deposit requirement was reduced to Rs. 75 lakhs while the substantive issues in the appeal were expressly kept open. en-us Wed, 12 Oct 2011 00:00:00 +0530 Thu, 12 Apr 2012 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212031 Withdrawal of earlier appeals against annual capacity determination under section 3A did not finally prevent the assessee from relying on actual production figures under section 3A(4); that objection was left open for decision in the main appeal. On the interim pre-deposit issue under section 35-F, the court balanced the prima facie merits and revenue interests, found repeated remands undesirable, and modified the Tribunal's direction instead of setting it aside. The deposit requirement was reduced to Rs. 75 lakhs while the substantive issues in the appeal were expressly kept open. Case-Laws Central Excise Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212031