1998 (5) TMI 289

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....2. Ld. Advocate for the applicants refers to Rule 3 of the Induction Furnace Annual Capacity Determination Rules, 1997 according to which under sub-rule (1), the Commissioner has to follow a certain procedure for determining the Annual Production Capacity of Induction Furnaces. Rule 3(1) provides that the Commissioner of Central Excise shall call for an authenticated copy of the manufacturer's invoice or trader's invoice, who have supplied or installed the furnace or crucible to the induction furnace unit, and ascertain the total capacity of the furnaces installed in the factory on the basis of such invoice or document. Ld. Advocate submits that they had produced a certificate dated 26-2-1991 from Inductothern (India) Ltd., manufacture....

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....ise Rules. We find from the perusal of the said orders that in those cases also the question of correct determination of duty liability on the basis of the capacity of the machinery installed was considered and the procedure followed by the lower authorities in arriving at the production capacity under Section 3A. 3. Ld. DR Shri S. Nunthuk referred to the certificate given by National Institute of Secondary Steel Technology referred to by the ld. Counsel in support of his contention and stated that it was not clear whether the said certificate was available to the Commissioner while passing the impugned order. In reply to query from the Bench, ld. JDR is not in a position to clarify as to the type of enquiry made by the Commissioner....