COMMISSIONER OF CENTRAL EXCISE Vs. GLOBAL ISPAT LTD

JUDGEMENT

(1.) By this appeal, the Commissioner of Central Excise has challenged the order passed by the Customs and Excise Service Tax Appellate Tribunal, Mumbai. The Tribunal, by the impugned order has allowed the appeal filed by the Respondent - Assessee and has remanded the matter to the Commissioner (Appeals).

(2.) The Respondent - Assessee, Global Ispat Ltd., has a unit at Cuncolim Industrial Estate, Salcete Goa. The Respondent - Assessee was engaged in manufacturing of mild steel ingots. The said goods were amenable to the provisions of the Central Excise Tariff Act, 1985 under Chapter 72 thereof and the central excise duty was payable on their final products.

(3.) The capacity of the production of the Assessee was fixed by the Commissioner of Central Excise of Goa. The Assessee by the communication dated 4 August 1997 opted to avail the specific duty liability under Rule 96ZO(3) of the Central Excise Rules, 1944. It had declared that the capacity of their induction furnace as 5MT.