KAMDHENU ISPAT LIMITED Vs. CCE

JUDGEMENT

(1.) The appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise.

(2.) The appellants are engaged in the manufacture of MS CTD bars, TMT bars, etc. and their annual capacity of production was fixed under Section 3A of the Central Excise Act by the Commissioner vide order dated 30.9.1997. The appellants applied to the Commissioner for change in the parameters of their rolling mills. Necessary permission was granted by the Commissioner vide letter dated 14.8.98. In pursuance to the permission granted the appellants changed the parameters of their rolling mills and applied for redetermination of annual capacity of production and the Commissioner vide order dated 5.1.98 accepted the revised annual capacity of production with effect from 9.9.98 and fixed the annual capacity of production at 19974.385 MT. In this order the Commissioner allowed the appellants to make representation against determination in case there is any discrepancy in the order. The appellants made representation and the Commissioner vide order dated 21.4.99 rejected the representation made by the appellants. The appellants filed an appeal before the Tribunal and the Tribunal vide order dated 7.1.2002 dismissed the appeal.

(3.) During the pendency, the proceedings in respect of determination of annual capacity of production of rolling mills, a show cause notice was issued on 31.3.99 for demanding duty for the period from September 1998 to February 1999 as per determination made by the Commissioner of Central Excise. The present proceedings are in relation to the show cause notice dated 31.3.99. The Commissioner of Central Excise confirmed the demand and the appellants filed the appeal before the CEGAT and the CEGAT vide order dated 26.7.2000 remanded the matter to the adjudicating authority for deciding afresh and in pursuance to the remand order the present impugned order is passed.