TaxTMI 
TaxTMI 
1998 (4) TMI 192
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....Srivastava, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. - In both these cases, the Commissioner of Central Excise have after initial determination of capacity under sub-section (2) of Section 3A of the Central Excise Act, 1944 have determined the capacities and liability of the applicants herein on the basis of certain data as verified by their officers. It is against the sub....
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....the other on the basis of their actual production but to no effect. It is for these reasons that they have run to the Tribunal and have filed the appeals. He, therefore, prays that the impugned orders be set aside and the concerned Commissioners be asked to re-determine the liability on the basis of the evidence adduced by the applicants/appellants. Correspondingly, any evidence on which the Commi....
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....ince in the present case, the furnace had two crucibles, therefore, the furnace capacity consequently doubled itself and hence, determination by the Commissioner. 3. Opposing the contentions in his rejoinder, the learned Advocate, Shri R. Santhanam submits that so far as the first applicant is concerned, the applicant had been consistently reminding the Commissioner that two furnaces have ne....