TMI Blog2001 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-1999 (iii) O.C. No. 196/99, dated 18-8-2000 (iv) C. No. V/72/ 15/144/99 (Adjn.), dated 26-2-2000 (v) C. No. V/(72) 15/112/2000 (Adjn.), dated 12-2-2001, and (vi) Two corrigendum issued by Revenue. 2. The genesis which has lead to the issue of the SCNs is that the applicant, manufacturer of MS Ingots falling under chapter Heading No. 7206.10 of the Schedule to Central Excise Tariff Act, 1985, filed a declaration in terms of Notification No. 24/97-C.E. (N.T.) on 11-8-1997 declaring the capacity of his furnace as 500 KGs. based on an invoice No. 26/1106, dated 27-3-1990 issued by M/s. Mukand Limited, Mumbai who was neither the trader nor the manufacturer of the furnace whose capacity was under determination. Hence, ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apacity indicated by S/Shri R. Rajagopal and K.R. Ramana of M/s. Teccons Company. The applicant has assailed the said findings of M/s. Teccons company on various grounds, the merits of which will have to be gone into at the appropriate time. 4. In the application dated 24-3-2001, the applicant declared an additional duty liability of Rs. 5,99,310/- as against the demand for Rs. 1,11,25,000/-. The applicant offered the above said amount by opting to accept the annual capacity fixed by SISI in order to settle the issue. The applicant has further claimed that the annual capacity suggested by SISI is very close to the capacity fixed initially by the Commissioner. 5. At the time of hearing, Shri Laxmi Narayan Goel, Consultant for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed, the adjudication was pending. 8. We have considered the submissions and perused the records, including the report dated 1-5-2001 of the Respondent Commissioner. In the report dated 1-5-2001, the Respondent Commissioner has stated that the case for which the application under Section 32 (1) of the Central Excise Act, 1944 has been filed, has since been disposed off on 29-3-2001 in pursuance of the directions of the Hon ble Andhra Pradesh High Court to finalise the proceedings before 31-3-2001 and the case is no more pending. In view of the same, it was urged that the application merited rejection. 9. According to sub-section (1) of Section 32E of the Central Excise Act, 1944 an application may be made at any stage of a case to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition namely 21450/2000 the Hon ble Andhra Pradesh High Court have in their order dt. 24-1-2001 directed the Revenue to finalise the proceedings by 31-3-2001 giving certain further directions, but without making any observations as to the merits of the case. The applicant had again approached the Andhra Pradesh High Court seeking to extend the time from 31-3-2001 to 14-4-2001 granted in WP No. 21450/2000 dated 24-1-2001. But, the High Court has declined to interfere stating that the Respondent Commissioner has passed the order on 29-3-2001. It is, therefore, clear that the case is not pending in the High Court or any other court. As earlier said, the additional admitted liability in the revised application is more than Rs. 2 lakhs. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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