Commissioner Of Central Excise & ... vs M/S Venus Castings (P) Ltd

The Supreme Court ruled that a manufacturer who opts for duty payment under Rule 96ZO(3) of the Central Excise Rules cannot claim benefits under Section 3A(4) of the Central Excise Act, 1944 for determining actual production and duty payable. The Court emphasized that duty must be based on actual production and not merely on production capacity. The matter was remanded to the Commissioner for re-determination of duty based on actual production, and the appeals were converted into petitions for special leave under Article 136 of the Constitution of India.