JUDGMENT

Rajendra Babu, J.-These appeals are filed under Section 35-L(b) of the Central Excise Act, 1944 (hereinafter referred to as the Act ). The background facts leading to these appeals are that the manufacturer, who is a respondent herein, having availed of the procedure for payment of duty under the Act in terms of Rule 96ZO(3) of the Central Excise Rules cannot claim the benefit of Section 3A(4) for determination of actual production and re-determination of amount of duty payable by him with reference to the actual production at the rates as specified in the said Section Earlier on several occasions when the matter reached the Tribunal the view taken is that the Collector (Appeals) had to follow the orders made by the Tribunal and the order made by the Collector is not in accordance with law inasmuch as no duty is payable by the manufacturer otherwise than on actual production and clearance and no demand of duty could be made or recovered on the basis of production capacity alone without verification. In case of M/s. Minakshi Castings (P) Ltd., one of the respondents before us, it is held that the right vested in the assessee under Section 3A(4) cannot be denied on the groun