SHALIMAR ISPAT UDYOG Vs. C.C.E.

JUDGEMENT

(1.) THE appellant is a manufacturer of steel bars through hot re -rolling process. From September 1997, Annual Capacity of Production based central excise duty was imposed on such re -rollers.

(2.) UNDER that scheme, one factor relevant for determining the annual capacity of production of a unit is the distance of the pinions in the pinion stand.

(3.) CENTRAL Excise authorities took 210 mm as the 'distance' and determined the annual capacity of production of the appellant's unit for the year 1997 -98 onwards.