TMI Blog2010 (9) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... to file an appeal against the final determination of capacity - The Tribunal dismissed the appeal on the ground that when the Commissioner has approved the annual capacity finally, they cannot challenge the same annual capacity determined by the Commissioner, Central Excise and the appeal has been accordingly dismissed - The appellant’s appeal was directed against the final order of the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermination of capacity of Hot Rolling Mills of the Appellant by the Commissioner, Central Excise Customs would be a bar for the appellant to file an appeal against the final determination of capacity of the said rolling mills? 2. Briefly stated, facts of the case as projected in the memo of appeal are that the appellant declared his option for assessment under Rule 96ZP(3) of the Compounded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termined by applying the provisions of the Rules, 1997. Commissioner, Central Excise, Raipur while passing provisional orders has correctly interpreted and applied the provisions of the Rules, 1997 and finally determined the production of the year 1996-97 as mentioned in the order and the petitioner was directed to pay a sum equivalent to one twelfth of the amount calculated at the rate of Rs. 300 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise and the appeal has been accordingly dismissed. 5. Heard learned counsel for the parties. Perused the impugned order as also the order dated 23rd May, 2003 (Annexure-A/4) passed by Commissioner, Customs and Central Excise after dismissal of the appeal by the Tribunal preferred by the appellant. 6. Undisputedly, the appellant s appeal was directed against the final order dated 23-5-2003 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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