1998 (7) TMI 216

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....ted that in similar matters involving the same issue, the matter has already been remanded to determine the annual capacity after providing an opportunity and in this context, he referred to Order No. A/291-294/98-NB dated 26-5-1998. He submits that following the said order, subsequently the Tribunal has remanded some more matters. 3. Today, stay applications are posted for hearing. On going through the issue involved in these cases, we find that main matters can be disposed of. Accordingly, the cases were taken up for hearing. The amount required to be deposited in all these cases is dispensed with for the purpose of hearing the appeals. 4. The appellants are engaged in the manufacture of ingots. With the amendment of Secti....

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....t as can be seen from the relevant orders, it appears that no opportunity was given in the case of Raj Ratan Castings Pvt. Ltd., (Appeal No. E/1691/98-NB) but in the remaining cases sufficient opportunity was given and the capacity was determined as envisaged in sub-section (2) of Section 3A based upon the figures furnished by the assessees. Referring to Appeal No. E/1692/98-NB (Deepak Castings Pvt. Ltd.), he submits that party has given a representation on 22-5-1998 indicating some figures for determination of capacity/duty payable in terms of sub-section (4) to Section 3A of the Act and the same has not been done. Still the matter is pending with reference to that letter. There could be no grievance and the appeal becomes infructuous. He ....