TMI Blog1998 (7) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 Section 3A w.e.f. 1st September, 1997, the determination of the capac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity 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 submits that similar is the position with reference to the remaining a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pending and appeals filed by the assessees to that extent are infructuous. On a careful consideration of the submissions made by both the sides and on perusal of the records and following the earlier decisions on the Tribunal, we are of the view that one more opportunity is required to be given to the assessees in all these cases and assessment is required to be done as envisaged under sub-section (4) to Section 3A. Sub-section (4) to Section 3A requires that actual production for the relevant period shall also be taken into consideration in determining the duty payable. This sub-section also requires that on representation, an opportunity of being heard in person shall be granted before finally determining the capacity and duty payable b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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