1999 (6) TMI 76

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..... pondents. [Order per : Jyoti Balasundaram, Member (J)]. In this case the request of the applicant for re-determination of ACP of the Induction Furnace in terms of Section 4 of Section 3A of the Central Excise Act, 1944 has been rejected for the reason that, in the financial year 1997-98, the applicant had acted for discharge of duty liability in terms of Rule 96ZO(3) of the Central Excis .....

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..... sdictional Commissioner of Central Excise for fresh re-determination of the ACP of the applicants induction furnace on the basis of actual production as per Section 3A(4). The Commissioner shall extend an effective opportunity to the assessee of being heard and adducing such evidence as he deems fit to support the claim for re-determination. 3. The appeal is thus allowed by way of remand. - .....

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