O.P. STEELS LTD. Vs. CCE

JUDGEMENT

(1.) The Stay Petition No. E/PD/4] 1/2001 and three appeals bearing No. E/728/2001; E/ 1294/2000 and E/1654/1999 filed by M/s. O.P. Steels Ltd. involves common question of facts and law. We, therefore, waive the pre -deposit of duty amount of Rs. 35,99,823/ - (balance duty payable) and take up all the three appeals finally to decide on merits.

(2.) The brief facts of the case are that the appellants M/s. OP Steels Ltd. are engaged in the manufacture of MS Ingots falling under chapter 72 of the Central Excise Tariff Act, 1985. During the relevant point of time, the appellants were required to pay duty in terms of Section 3A of the Central Excise Act, 1944 under the compounded levy scheme. The appellants were issued with a letter by Assistant Commissioner of Central Excise, Chennai - V Division of chennai - II Commissionerate, Chennai vide letter C. No. IV/16/210/97 dated 30.9.1997 who informed the appellant that on the basis of particulars furnished by them, the total installed capacity of the furnace and the annual Capacity of production have been determined finally as given below by the Commissioner of Central Excise:

(3.) The appellants were in correspondence with the Central Excise Department (regarding determination of ACP) since receipt of communication noted supra. The correspondences would show that the appellant have sought for various abatements during the period 03/98 to 03/2000. As a matter of fact, the appellant have sought for redetermination of ACP on various grounds including closure of furnace due to blast and dis -connection of power supply. All the correspondences are on record, as contended by the appellant assessee. In these circumstances, the Commissioner of Central Excise, Chennai -II Commissionerate vide Communication C. No. IV/16/210/97 -T dated 22.6.1999 informed the appellant as under: