JAGDAMBAY INDUSTRIAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE issue in these cases relates to the determination of Annual Capacity of the Hot Re -rolling Steel Mills under Section 3A(2) of the Central Excise Act, 1944.

(2.) VIDE Notification No. 32/97 -CE(NT) dated 1.8.97, Hot Re -rolling Steel Mills Annual Capacity Determination Rules, 1997 were prescribed where under the method for determining the various parameters and their definitions were laid down. These Rules were however modified vide Notification No. 45/97 -CE(NT) dated 30.8.97. As per the said Rules, the appellants filed their declaration on 5.8.97 declaring the various parameters of their Mill. The Commissioner, however, after verification by the Assistant Commissioner, determined the Annual Capacity vide his order dated 19.2.98 as under:

(3.) AS no action was taken by the Commissioner, the appellants filed an appeal before the Tribunal (E/A No. 1239/98 -NB (D) against the Commissioner's order dated 19.2.98 which was remanded vide final order No. A 68/99 -NB (D) dated 11.1.99 on two counts viz: