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2016 (1) TMI 841 - AT - Central ExciseDetermination of ACP on the re-rolled products manufactured and cleared by the appellants under Section 3 (A) - Held that:- On scrutiny of the provisional ACP order dated 12.09.1997 and the final order dated 03.04.1998, the Commissioner has fixed the quantity as 14187.978 MT. On perusal of the verification report dated 23.09.97 by the jurisdictional range authorities, we find that the value of nominal diameter and other parameters were certified and found correct. We find that at col.2 relating to normal centre distance of the diameter has been confirmed as 300 mm. Whereas at column 7 for “w” it has been estimated at 2.466 kgs/mtr. as per the notification No. 32/97, which is meant for “d” purpose for diameter 311 - 360 mm consequently the higher ACP was arrived resulting to consequential demand. On perusal of the Notification No. 32/97 dated 01.08.97 and the amended notification No. 45/97 dated 30.08.97, the said formula for determination of ACP has been revised for “d” and “w” for a normal distance of the diameter (“d”) of 260 - 310 mm, “w” has been revised to 1.200 kg/per meter. It is confirmed from the verification report of the appellant’s, normal distance is 300 mm. Therefore, it is evident that the appellant falls within the category “d” 261 to 310 mm and automatically for “w” applicable is 1.200 kg/mtr. and not 2.466 kg/mtr. In view of the above, and also considering that the Hon’ble Madras High Court in the case of Triveni Alloys Ltd. Vs. Cestat, Chennai - 2014 (306) ELT 617 (Mad.) and this Tribunal has already remanded the case under Section 3. Thus we hold that revised value of “d” and “w” is applicable for the appellant case. Accordingly, the impugned order is set aside and remanded to the Commissioner for re-fixing the ACP by applying the correct formula as per the amended notification No. 4/97 -NT dated 30.08.97, by taking the “d” and “w” diameter for 300 mm (d) and 1.200 kg/mtr. - Decided in favour of assessee of remand.
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