2010 (2) TMI 423

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....e Appellant. Shri Surjeet Bhadu, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The revenue has impugned the order dated 28-9-2005 passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi, vide which, the appeal filed by the respondent-assessee was allowed and it was held that as the respondent is operating one furnace, therefore, its annual capaci....

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....iff Act, 1985. The unit working under Compounded Levy Scheme was required to file declaration and to make the payment of duty, in terms the provisions of Rule 96ZP of the Central Excise Rules, 1944. As the respondent was having two rolling mills, but one furnace, so they were required to pay the duty for the rolling mills, which had higher capacity. The Adjudicating Authority determined only the c....

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....of the rolling mills. 4. Learned counsel for the revenue has submitted that the Tribunal has recorded its finding on the basis of the fact that the mill has only one furnace. This finding has been returned merely on an impression gathered by the Tribunal and not on actual fact. He also submitted that in fact, the respondent was having two furnaces and, therefore, both the rolling mills were lia....

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....Ex., Chandigarh - 2005 (182) E.L.T. 436 (S.C.), the Hon'ble Supreme Court has held as under :- "If each rolling mill had a separate heating furnace, as the appellant admittedly does, then the capacity of the unit would be the sum total of the capacity of each rolling mill in the unit irrespective of the fact that only one mill operated at a time. The language could not be plainer. What the appe....