2000 (9) TMI 377

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.... the Appellant. Shri M.M. Dubey, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case, the duty demand of Rs. 1,58,43,924/- arises for the period from 1-9-1997 to 31-3-2000, on the basis of determination of ACP of the applicant's hot re-rolling steel mills as 20432.1435 MTs with monthly duty liability of Rs. 5,96,898/- with effect from 1-9-1997. 2....

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....that there was change in the value of 'd' it cannot hold that use of wobbler will not affect the production so as to alter the ACP of the mills. He further submits that out of total duty demand arising in this case, the applicant had already paid a sum of Rs. 69,74,965/- which is approximately 40% of the total duty demand. In the circumstances, he prays for waiver of pre-deposit of balance duty ma....

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....e and further having regard to the decision of the Tribunal in the case of Popular Iron & Steel Co. v. CCE [1999 (112) E.L.T. 920], wherein it has been held that the law provides for determination of capacity on the basis of the formula given in the Rules and that formula has not been disputed by the Revenue Authorities and it is a different matter that the applicants have used the wobbler decreas....