1998 (7) TMI 330

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....common order. 2. While determining the Annual Production Capacity of Hot Re-rolling Steel Mill, the ld. Commissioner passed a format order which does not give reasons for coming to the conclusion and is not a speaking order at all. 3. S/Shri M.P. Devnath and Joseph Pookkatt, ld. Advocates appear for the above Appellants and submit that with effect from 1-9-1997, Government of India introduced a new scheme of charging duty on the basis of Annual Production Capacity of the Hot Re-rolling Steel Mills. For this purpose, amendments were affected in Central Excise Act, 1944 and new Section 3A was introduced. Section 3A provided for specification of the goods to which this method of levy was applied. This section also provides for ....

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....different situations. He submits that rules have been framed under Section 3A(2) for determining the Annual Production Capacity. He submits that Section 3A(4) provides for calculating the duty liability. He submits that the assessee shall have to claim whether they want determination of the annual production capacity under Section 3A(2) or 3A(4). He submits that the Appellants were given ample opportunity of presenting their case inasmuch as there was a gap of time between the date of provisional fixation of annual production capacity and the date of final determination of the capacity of Hot Re-rolling Steel Mills. He submitted that the Appellants did not make proper representation before the lower authorities and that the lower authoritie....