SB STEEL INDUSTRIES Vs. CCE

JUDGEMENT

(1.) THE appellants are aggrieved with the provisional order passed by Commissioner on 3.7.1998 determining the annual capacity in respect of the appellants who are re -rolling steel mills as an authority under Hot Re -rolling Mills Annual Capacity Determination Rules, 1997 for the period from 1.9.1997 to 31.3.1998. They have filed an application for stay of the operation of the order.

(2.) LEARNED DR has taken preliminary objection regarding the maintainability of the appeal on the grounds that provisional order passed under the said rules cannot be appealed before the Tribunal as the matter is still pending before the Commissioner. He submits that the party has got a right to represent against such a fixation and file an appeal after due hearing the Commissioner passes a final order. He submits that only a final order decided by the Commissioner are appealable under the Central Excise Act, 1944. In this regard he also refers to the rulings of the Tribunal wherein it has been held that an interim order of a Commissioner is not appealable as the matter are still pending before the Commissioner. The citation referred to by the learned DR are:

(3.) LEARNED DR also points out from the statement of facts annexed to the grounds of appeal that this point of the order being provisional is not contested by the appellants and they themselves state that the order being a provisional one, therefore, he submits that in the light of the ratio of the judgement, the appeal is to be rejected as not maintainable.