2000 (10) TMI 257

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....cate, for the Appellant. Shri S.K. Das, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In these cases, vide separate adjudication orders, the Commissioner of Central Excise has applied Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules 1997 to fix the annual capacity of production of the Units as 10324 MTs per annum w.e.f. 1-7-1999 and w....

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....agree with the appellants that the relevant clause for determining the annual capacity of production of the Units was clause 4(2) of the Notification No. 32/97 dated 1-8-1997. Applying this clause, we hold that the annual capacity of production of M/s. Devta Steel Rolling Mills will be 2692.635 MTs per annum as held by the Commissioner on an application of the formula provided under Rule 3(3) of t....