2001 (8) TMI 432

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..... [Order per : Gowri Shankar, Member (T)]. The appeal is taken up for disposal with consent of both sides, after waiving deposit. 2. The appellant is engaged in re-rolling flat steel products and has for this purpose in its factory three rolling mills. Its liability to duty was determined by the Commissioner in accordance with the provisions of the Hot Re-rolling Steel Mills Annual Capacity .....

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..... it had not been heard before the capacity was re-determined. The Tribunal, accepting this contention, set aside the order of the Commissioner and remanded matter to him to determine its capacity after hearing the manufacturer. 3. Before the Commissioner, the manufacturer contended that it was incorrect to determine the capacity on the basis of the production in 1996-97; citing before him the dec .....

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..... ning out of this amount quantity 12250 tonnes for the period from 1-4-1997 to 13th September, 1998 and 12905 tonnes for the remaining part of the financial year. He has also determined the capacity for 1999-2000 to be 26736 tonnes. 5. Counsel for the appellant contends that the Commissioner has not given any basis for determination of the annual capacity and also faults the division into the two .....

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..... rt it. 7. The same position would hold true for the capacity for the apportioned month. The appellant had indicated the change in parameter 4d to be effective from May, 1998. Therefore the rate of duty applicable to it depends upon this parameter. Therefore the duty would have to be for the period from May, 1998 to the end of the financial year. There is no reason given for making change effec .....

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..... with the determination of the capacity of 1998-99. By the same token it is not prudent on the part of the Commissioner to include this year passed on a direction from the Tribunal to determine the capacity for this year. We would therefore strictly suggest to the Commissioner that he pass separate orders upon the notice for 1998-1999 and 1999-2000 and we would therefore urge the Commissioner that .....

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