TMI Blog2015 (1) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... the latest of the orders were passed, it emerges that the fact that the scrap was included in the figures pertaining to 1996-97 was taken note of and deduction to that effect was made. Therefore, the first grievance of the respondent stood addressed. - grievance was that the changes of the parameters introduced in the machinery, would have their own effect upon the production. It is not in dispute that any change in parameters of a re-rolling mill would become relevant or acceptable only on being certified by the Department. Admittedly, no such certification has taken place. Order of Tribunal set aside - order, passed by the Assessing Officer determining the annual capacity of the Mill for the financial year 1997-98 at 3784.48 MTs., shall s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 3 shall be deemed to be equal to the actual production of the Mill during 1996-97. The actual production of the respondent Mill during the financial year 1996-97 was found to be 3784.48 Metric Tonnes (MTs). Obviously because the determination under Rule 3 of the Rules, was yielding a lesser figure, the concerned authority determined the annual capacity of the Mill, at 3784.48 MTs, through order, dated 30.10.1998. The respondent submitted a representation, dated 10.12.1998, stating, inter alia, that the figures pertaining to financial year 1996-97 were incorrectly furnished and that two important factors, namely inclusion of scrap of 145.33 MTs. and change of parameters in production, were not taken into account. The representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the product was despatched from the factory or the annual capacity was determined on the basis of certain other parameters. Consequent upon the framing of Rules, the annual capacity of the respondent-Mill was taken up. Rule 3 of the Rules prescribes the formula to be followed in this behalf. Obviously to protect the interests of Revenue, Rule 5 thereof mandates that, in case the annual capacity determined under Rule 3 is found to be less than the actual production of the Mill during the financial year 1996-97, the latter figure shall be treated as a capacity determined under the Rules itself. The respondent did not feel any grievance, when it furnished the figures pertaining to the financial year 1996-97, or the same was taken note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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