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2015 (1) TMI 219 - HC - Central ExciseDetermination of the annual capacity of Hot Re-rolling Steel Mill - Held that:- Figure that emerged on application of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 is less than the actual production of the year 1996-97, a representation was made by Respondent raising two objections. The first was that the figures pertaining to 1996-97 included the scrap to an extent of 144.88 MTs., and that some changes of parameters, which have bearing upon the production capacity, were also introduced in the Mill. Omitting the rounds of litigation that have taken place till the latest of the orders were passed, it emerges that the fact that the scrap was included in the figures pertaining to 1996-97 was taken note of and deduction to that effect was made. Therefore, the first grievance of the respondent stood addressed. - grievance was that the changes of the parameters introduced in the machinery, would have their own effect upon the production. It is not in dispute that any change in parameters of a re-rolling mill would become relevant or acceptable only on being certified by the Department. Admittedly, no such certification has taken place. Order of Tribunal set aside - order, passed by the Assessing Officer determining the annual capacity of the Mill for the financial year 1997-98 at 3784.48 MTs., shall stand confirmed - Decided in favour of Revenue.
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