1999 (6) TMI 76 - AT - Central Excise

Summary

The request for re-determination of ACP of the Induction Furnace was rejected as the applicant had already discharged duty liability in a previous financial year. However, the appellate tribunal allowed the appeal by remanding the matter for fresh re-determination of ACP based on actual production, setting aside the impugned order and dispensing with the requirement of pre-deposit. The Commissioner of Central Excise was directed to provide the applicant with an opportunity to be heard and present evidence for re-determination.