https://www.taxtmi.com/caselaws?id=45391 Where the appellate tribunal has set aside the earlier determination of annual production capacity and remitted the matter for fresh redetermination under Section 3A(4) of the Central Excise Act, the prior duty demand does not survive until the revised determination is made. Revenue cannot insist on payment on the basis of the set-aside order, and coercive recovery is not justified while the competent authority remains to complete the redetermination. The authority was directed to finish the fresh determination within three months, and enforcement of the earlier demand was restrained in the meantime. en-us Wed, 03 Nov 1999 00:00:00 +0530 Sat, 10 Jul 2010 13:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45391 Where the appellate tribunal has set aside the earlier determination of annual production capacity and remitted the matter for fresh redetermination under Section 3A(4) of the Central Excise Act, the prior duty demand does not survive until the revised determination is made. Revenue cannot insist on payment on the basis of the set-aside order, and coercive recovery is not justified while the competent authority remains to complete the redetermination. The authority was directed to finish the fresh determination within three months, and enforcement of the earlier demand was restrained in the meantime. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45391