AVON UDYOG Vs. CCE

JUDGEMENT

(1.) Heard both sides. Appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise whereby the annual capacity of the Unit was fixed under Notification No. 34/2001 after taking into consideration the production of 2 cold rolling machines.

(2.) Contention of the appellant is that appellant was working on one cold rolling machine and in the month of February 2002 they purchases a second hand machine and the foundation for that machine was filled in April 2002 and thereafter the machines was installed and put to trial run and production was started in July 2002. After that the applied for permission for installation of new machine from August 2002 which was duly granted by the Superintendent of Central Excise.

(3.) The contention of the appellant is that from 1.8.2002 they are liable to pay duty in respect of the re -conditioned machine installed by them.