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of <h1>Appeal Dismissed: Annual Production Capacity Challenge Rejected</h1> The Tribunal rejected the appeal by M/s. Ambica Industries challenging the determination of their annual production capacity for manufacturing high ... Production capacity based duty - Annual capacity of production Issues:Challenge to determination of annual production capacity under Section 3A of the Central Excise Act and High Re-rolling Steel Mills Annual Capacity Determination Rules, 1997.Analysis:The appeal involved a challenge by M/s. Ambica Industries regarding the determination of their annual production capacity for manufacturing high re-rolled products under relevant provisions. The Appellants contended that they had followed the necessary procedures by filing a declaration and obtaining a Certificate from an Expert Technical Authority. The initial determination by the Commissioner set their annual capacity at 6590.638 MT, which was later remanded for redetermination by the Appellate Tribunal.During the proceedings, the Appellants argued that the Department had not provided the correct verification report and had disregarded the Technical Expert Certificate submitted by them. On the other hand, the Department contended that the verification report had been furnished to the Appellants and that the principles of natural justice had been adhered to. The Department highlighted that the report was signed by an expert and that the Appellate Tribunal's direction had been fulfilled.Upon considering the submissions from both parties, the Tribunal noted that the Appellants had raised concerns about the verification report and the involvement of the Chartered Engineer. The Commissioner had reexamined the production capacity based on the verification report and after hearing the Appellants. It was found that the Certificate issued by the Chartered Engineer was questioned due to timing issues, and the Engineer was associated with the Department during verification. The Tribunal observed that the Appellants had not specifically challenged the presence of their partner during verification, and therefore, found no grounds to interfere with the Commissioner's decision. Consequently, the appeal was rejected.
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