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2016 (1) TMI 523 - HC - Central ExciseDetermination of annual capacity of production (ACP) - type of furnace - ‘batch type’ or ‘pusher type’ - manufacturing of Hot re-rolled products of non-alloy steel viz., M.S. Flats, angles, bars and rods. - The assessee though initially filed declaration under the statute describing the furnace as ‘pusher type’, based on which monthly duty liability was fixed at ₹ 78,625/-, subsequently realizing the mistake that the furnace is ‘batch type’ and not ‘pusher type’, filed revised declaration along with Chartered Engineer’s Certificate for redetermination of duty liability. - Held that:- From the material on record, it could be seen that the above report of the NISST was given to the assessee in advance and after affording personal hearing and as the assessee has not lead any rebuttal evidence in the form of any Chartered Engineer’s Certificate, the authority below has categorically recorded finding on technical aspect that the subject furnace of the assessee is ‘pusher type’ and rejected the claim of the assessee. Based on certificate of NISST and the material on record, the contention of the learned counsel for the assessee that the mill is low speed mill and the authorities treating it as high speed mill, fixed higher annual production capacity and demanded higher duty, cannot be countenanced and the judgments cited in this regard are not applicable to the facts of the case. - Decided against the assessee.
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