1999 (5) TMI 171

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.... Shri S. Srivastava, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - Shri Amit Awasthi, learned Counsel arguing the application for waiver of pre-deposit of duty submits that the applicants had submitted an application for re-determination of the capacity of the two furnaces installed in their factory. He submits that the Departmental officers came and verified the t....

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....oduction capacity is debatable and therefore; on this re-determination quantum of duty is highly questionable. He submits that in the case of Minakshi Castings, this Tribunal went to the extent of holding that even if a manufacturer had opted for working under Rule 9(3) of the Central Excise Rules, 1944, he can opt at any stage for the provisions of Section 3A(4) which is based on the actual produ....

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.... 3. We have considered the rival submissions. We find that the technical data of the two furnaces was verified by a team of officers in September 1998. However, from the impugned order, we are not sure as to what data was taken into consideration or what formula was adopted by the learned Commissioner to arrive at the Annual Production Capacity. In this view of the matter, we consider this....