BHUPENDRA IRON ROLLING MILLS PVT. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the order passed by the Commissioner of Central Excise whereby the Commissioner allowed change of parameters of the Rolling mill with effect from 30.7.99.

(3.) THE contention of the appellants is that annual capacity of their rolling mill was fixed by the Commissioner of CE. vide order dated 29.6.98 under Section 3 of the Central Excise Act. The appellants vide letter dated 6.10.98 made request to the Commissioner of Central Excise regarding change of parameters of their rolling mill with effect from 26.10.98. As the Commissioner has not responded to the letter, the appellants again wrote to the Commissioner vide letter dated 31.12.98 informing the reduction in the parameters of their mill with effect from 26.10.98 and made request to verify the change in parameters of the mill. As the Commissioner has not replied to their request, vide letter dated 24.7.99 the appellants again made a request for re -determination of their annual capacity on the basis of changed parameters. The Commissioner vide letter dated 28.7.99 granted permission to change parameters of the rolling mill and thereafter revised the annual capacity of their rolling mill with effect from 30.7.99 on which date parameters were verified by the excise officials.