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of <h1>Tribunal overturns duty calculations, stresses adherence to rules for fair excise duty determination.</h1> <h3>MAHAVEER STEEL ROLLING MILLS Versus COMMR. OF C. EX., HYDERABAD-III</h3> The Tribunal allowed the appeal, setting aside the duty calculations and remanding the matter for re-determination. The appellant's contentions regarding ... Production capacity based duty Issues:1. Incorrect calculation of duty regarding MIS-ROLLS and waste and scrap.2. Discrepancy in incorporating 1997-98 production for 1998-99 duty determination.Analysis:1. The appellant opted for duty payment under the compounded levy scheme for M.S. Rounds and bars. The Commissioner miscalculated the quantity of waste and scrap while disregarding deductions for MIS-ROLLS, leading to a dispute. The appellant argued that MIS-ROLLS were not notified for annual production determination under the relevant rules. The Tribunal upheld this contention, stating that since Rule 2 did not list sub-heading 7207.90, clearances under this heading could not be considered for annual production capacity determination. The Tribunal set aside the duty calculation and remanded the matter for re-determination.2. Another issue arose from the incorporation of 1997-98 production for the 1998-99 duty determination. The appellant petitioned for duty calculation based on actual 1997-98 production, but the Commissioner continued using 1996-97 figures. This decision ignored Trade Notice No. 18/98 directing the use of 1997-98 production and disregarded previous Tribunal orders in the appellant's case. The Tribunal found the Commissioner's actions erroneous, not complying with the Trade Notice and Tribunal orders. Consequently, the duty determination was set aside, and the matter was remanded for fresh adjudication.In conclusion, the Tribunal allowed the appeal for re-determining the annual production capacity and duty liabilities based on the issues identified. The decision highlighted the importance of following relevant rules, notices, and previous orders in excise duty determinations to ensure accuracy and fairness in the process.
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