2008 (1) TMI 39

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..... missioner (Appeal) No. 3/2004(3-A-II)CE/DK /Commr(A)/Ahd, dt.12.1.04. 2.         There is a request for adjournment by the respondent which is not being acceded to.  Heard the learned SDR. 3.         The relevant facts, in brief, are as follows: a) The respondent is a manufacturer of hot re-rolled products of .....

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..... the request dt.1.10.97 was not accepted by the Commissioner of C.Ex., Ahmedabad-II as the said assessee changed the parameter without obtaining permission from him.  If the same was not aggreable to the said assessee, they should have challenged the same before the CESTAT. ii) The Commissioner (Appeals) is not empowered to hear and decide the appeal, which has arisen out of the order passed .....

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..... was verified by the Range Supdtt. on 20.4.98.  Thus, there is nothing to doubt that 'd' factor has changed we.f. 1.10.97 from 197 mm to 157 mm and therefore liability of the appellants reduces from m1798 mt per year to 1036 mt per year w.e.f. 01.10.97.  I further find this issue has been settled by Larger Bench of the Tribunal in the case of Sawarmal Shibumal Steel Rolling Mills Vs. CCE, .....

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..... sp;      The appeal by the Department is, therefore, rejected. (Pronounced in Court) (Archana Wadhwa)                                             &n .....

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