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M/s. Goyal Ispat Ltd. Versus CCE, Chennai

2016 (1) TMI 841 - CESTAT CHENNAI

Determination 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 .....

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“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 - .....

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002 - FINAL ORDER No. 41793 / 2015 - Dated:- 22-12-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri K. Mudimannan, Adv. For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per: R. Periasami Consequent on the Hon ble High Court of Madras order dated 3.7.2015, the appeal is taken up for denovo. 2. The brief facts of the case are that the appellants are engaged in the manufacture of re-rolled products falling under Chapter sub-head .....

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e appellants were directed to discharge duty liability as per sub-rule 3 of Rule 96 ZP of Central Excise Rules, 1944. The Range Superintendent issued SCN demanding duty of ₹ 18,13,200/- under Section 11 A of CEA read with Rule 9(2) of CER and the adjudicating authority confirmed the demand. The Commissioner (Appeals) upheld the order and rejected the appeal. On appeal this Tribunal vide Final Order No.77/2009 dated 15.01.2009, upheld the impugned order and rejected the appeal. The appellan .....

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peal. 3. The Ld. Advocate appearing on behalf of the appellant submits that the ACP was fixed provisionally, vide order dated 12.09.97 and submits that ACP was fixed by the Commissioner as per the formula given in the Notification No. 32/97-CE-NT dated 01.08.1997 and for the nominal diameter 300 to 350 the value for w was taken as 247 per kg/mtr. and fixed ACP accordingly. He further submits that the said notification was amended vide notification No. 45/97-CE-NT dated 30.08.97, and para-3 of th .....

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taken into consideration the amended Notification No. 45/97, instead computed the ACP based on the original Notification No. 32/97 by taking the value of w as 2.47 kg/Mtr. for the nominal diameter ranging 300 to 350 instead of taking w 1.200 kg/Mtr. for diameter 261 to 310 kg./Mtr. He submits that if the revised notification is accepted and ACP is re-fixed and there is no demand arises. He submits that ACP cases of similar issues have already been remanded vide Tribunal s Final Order No. 40241 .....

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dered the submissions and the short issue in the present case relates to determination of ACP on the re-rolled products manufactured and cleared by the appellants under Section 3 (A). 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 .....

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