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1999 (3) TMI 275
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....vastava, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - This is an appeal on determination of annual capacity of induction furnace. The appellants opted for payment of duty under sub-rule (3) of Rule 96ZO. The adjudicating authority determined the capacity of the furnace higher than the one claimed by the appellants and, therefore the appellants have come up in appe....
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....n if the case is remanded for providing an opportunity to the appellants to explain their case. 4. We have heard the submissions of both sides. We find that in the instant case, the Commissioner has determined higher capacity than the one claimed by the appellants. We find that there is a specific provision in Section 3A that in such case an opportunity shall be provided to the appellants ....