https://www.taxtmi.com/caselaws?id=54308 A statutory right to re-determination of annual capacity of production on the basis of actual production under Section 3A(4) of the Central Excise Act, 1944 cannot be defeated by a declaration filed under Rule 96ZO of the Central Excise Rules, 1944. The adjudicating authority was required to comply with the Tribunal's earlier remand directions and could not reject the claim merely because the Rule 96ZO(3) declaration had not been withdrawn. The impugned order was therefore unsustainable, and the matter had to be reconsidered in accordance with the prior remand. en-us Wed, 30 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54308 A statutory right to re-determination of annual capacity of production on the basis of actual production under Section 3A(4) of the Central Excise Act, 1944 cannot be defeated by a declaration filed under Rule 96ZO of the Central Excise Rules, 1944. The adjudicating authority was required to comply with the Tribunal's earlier remand directions and could not reject the claim merely because the Rule 96ZO(3) declaration had not been withdrawn. The impugned order was therefore unsustainable, and the matter had to be reconsidered in accordance with the prior remand. Case-Laws Central Excise Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54308