TMI Blog2001 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 35H(1) of the Central Excise Act, 1944. It is claimed that the following two questions of law arise out of the order dated April 6, 2000 [2001 (133) E.L.T. 800 (T)] passed by the Customs, Excise Gold (Control) Appellate Tribunal. "(i) Whether even in the event of change in any of the parameters of the Hot re-rolling Mills as prescribed in Sub-rule (2) of Rule 4 of the HRSMACD R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-rolling Steel Mills Annual Capacity Determination Rules, 1997. The permission was granted. On the basis of the changed parameters, the annual capacity came to 7328.435 Metric Tons, as per the formulae provided under Rule 3(3) of the Rules (ibid). However, the Commissioner vide order dated January 27, 2000 re-fixed the annual capacity of production as 11961.135 Metric Tons. A copy of the order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime. Subsequently, the parameters were altered. In view of the change in parameters, it is the admitted position that the capacity was considerably reduced. In fact, it has not been disputed that the annual production had come down from 11961.135 Metric Tons to 7328.435 Metric Tons. This having happened, the Revenue could not have claimed Excise duty for the capacity which was not in existence. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. Mr. Gumber has pointed out that he had written a letter to the Commissioner. He has received no reply. Why is the information being withheld? Is the Revenue selectively filing cases in the Court? Why was the information not supplied to the counsel? There is no answer. We can only lament the indifference of the petitioner. 9.As for the present case, we do not find that any question of law a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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