KING STEEL ROLLING MILLS Vs. CCE, CHANDIGARH

JUDGEMENT

(1.) This appeal has been preferred by the appellants against the impugned order dated 13.10.2000 passed by the Commissioner. The issue in this appeal relates to the redetermination of the annual production capacity of the unit of the appellants who are operating an hot steel re -rolling mill and manufacturing hot re -rolled products of non -alloy steel which are chargeable to duty in terms of Section 3 -A of the Central Excises Act, 1944 read with Notification No.31/97 -CE(NT) dated 1.8.97, according to the annual production capacity of the unit.

(2.) The appellants changed the parameters of their re -rolling mill in terms of Rule 4(2) of the HRRSMACD Rules, 1997 and they also filed the revised declaration dated 11.3.99 and letter dated 17.3.2000 as required under Rule 3(1) of Hot Re -rolling Steel Mills Annual Capacity Determination Rules, 1997. They also filed Chartered Engineer's certificate dated 11.3.99 who certified the correctness of their declaration. The Commissioner also got the verification report from the Range Officer, Central Excise, Range -I, Mandi Gobindgarh and the Assistant Commissioner of Central Excise Division, Patiala, where the unit of the appellants is located. He accepted the revised declaration and other documents as submitted by the appellants but still determined the annual capacity of production as 7540.195 MT per annum w.e.f. 11.3.990 as that was the production of the appellants of the year 1996 -97.

(3.) The learned counsel for the appellants has contended that after having accepted the revised declaration and other documents submitted by the appellants wherein they specified the change in the parameters of their re -rolling mills, the Commissioner could not redetermine the capacity by taking into consideration the production of the year 1996 -97. He has referred in support of his contention, the decision of the Larger Bench of the Tribunal in Sawanmal Shibumal Steel Rolling Mills Vs. CCE Chandigarh -I 2001 (127) ELT 46(Tri. -LB).