1999 (5) TMI 126

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....llant. Shri Satnam Singh, SDR, for the Respondent. [Order per : Jyoti Balasundram, Member (J)]. - The issue in this case relates to redetermination of Annual Capacity of Production of the Induction Furnace of the appellants' firm. 2. The ACP of the appellant was determined as 9600 m.t. The assessee increased his production capacity and accordingly the ACP was redetermined as 20,80....

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....e assessee for fixation of capacity on the basis of actual production. 3. We have heard Shri J.S. Agarwal, ld. Advocate and Shri Satnam Singh, ld. SDR. We find that it has already been decided by the Tribunal in the case of Minakshi Castings Inder Steels Pvt. Ltd. v. CCE, Kanpur reported in 1999 (32) R.L.T. 82 that Section 3A(4) is in conflict with Rule 96ZO(3) and whenever there is confli....

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.... the assessee had already exercised its option in terms of Rule 96ZO(3). If the appellants did not furnish the data as required under the Act and Rules and as directed to be furnished by the Tribunal in its remand order, then the plea of the assessee that their duty liability would be different from what had been arrived at on the basis of actual would fail as unsubstantiated but this is not the g....