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Commissioner of Cus. & C. Ex., Raipur Versus Vandana Rolling Mills Ltd.

2016 (5) TMI 304 - CHHATTISGARH HIGH COURT

Whether the Tribunal was justified in making proper determination of the annual production capacity of the Respondent/Assessee plant in conformity with relevant rules applicable for such re-determination and whether impugned re-determination made by the Tribunal can be said to be in conformity with the law laid down by the Supreme Court in the case of Commissioner of Central Excise v. Doaba Steel Rolling Mills [2011 (7) TMI 10 - SUPREME COURT OF INDIA] - Held that:- Section 3A(2) of the Act empo .....

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effective.

By deeming fiction, subject to compliance with Rule 4(2), the actual production, if less in the subsequent year, was to be determined for Excise duty on basis of actual production for the year 1996-1997. Any changes made in the annual production capacity on 30-7-1997, according to the respondent itself was communicated to the department after insertion of the amended Rule 5. The annual production capacity for chargeable excise duty in the present case relates to the perio .....

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e, for the Appellant. Shri Ramakant Mishra, Advocate, for the Respondent. JUDGMENT [Judgment per : Navin Sinha, C.J.]. - The original Central Excise Reference Case No. 66 of 2000 under Section 35H of the Central Excise Act, 1944 (hereinafter called the Act ) before its repeal, was made against the order dated 26-4-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter called the Tribunal ) in Appeal No. E/2055/98-NB [2001 (130) E.L.T. 321 (Tribunal)]. Th .....

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decision reported in (2010) 14 SCC 751 = 2011 (269) E.L.T. 298 (S.C.) (Commissioner of Central Excise v. Doaba Steel Rolling Mills)? 2. Learned Counsel for the Revenue submits that the Tribunal committed gross error in not taking into consideration the amendment made to the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 (hereinafter called the Rules ) by insertion of Rule 5 by Notification No. 45/97-C.E. (N.T.), dated 30-8-1997 w.e.f. 1-9-1997 in exercise of powers und .....

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ticed that the Respondent had communicated the change in d = nominal center distance of the pinions stand in millimeter changes had been made on 30-7-1997 but was communicated only on 1-9-1997 without complying with the provisions of Rule 4(2). In the circumstances, the Tribunal erred in holding that the last year s actual production figure was not a relevant consideration. The controversy stands settled in Doaba Steel Rolling Mills (supra). 4. Learned Counsel for the Respondent submitted t .....

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ated to the department on 1-9-1997. The order of the Tribunal does not suffer from any infirmity and calls for no interference. 5. We have considered the submissions on behalf of the parties. 6. Section 3A(2) of the Act empowers the Central Government to charge excise duty on the annual production capacity to be determined in the manner prescribed under Rule 3. If a manufacturer proposes to make any changes in installed machinery which would affect the annual production capacity, Rule .....

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the mill during the Financial Year 1996-1997, then the annual capacity so determined shall be deemed to be equal to the actual production of the mill during the Financial Year 1996-1997. 8. By deeming fiction, subject to compliance with Rule 4(2), the actual production, if less in the subsequent year, was to be determined for Excise duty on basis of actual production for the year 1996-1997. Any changes made in the annual production capacity on 30-7-1997, according to the respondent itself w .....

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