2000 (11) TMI 430

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....vocate, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  The Commissioner of Central Excise, Kanpur had filed the present miscellaneous application for the rectification of mistake (ROM) under Section 35C(2) of the Central Excises Act, 1944 (hereinafter referred to as the 'Act'), arising out of the Tribunal's Final Order No. A-39/2000-NB (DB) dated 10-12-99 in Appeal No. E/9....

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....msp; We find that the dispute relates to the determination of the capacity of the furnace/rolling mills as well as the determination of duty liability after allowing the abatement for the period of closure, as claimed by the assessee. We find that on similar facts and circumstances, the Tribunal had already remanded the earlier appeal of the assessee under the order dated 9-7-98 referred to by the....

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....ds 28-4-98 to 31-4-98 and 27-5-98 to Feb., 1999 on the ground that the factory remained closed during the said period. (2)  In para 3 at page 1 of the Hon'ble Tribunal's order it is mentioned that "the dispute relates to the determination of the capacity of the furnace/rolling mills as well as the determination of duty liability after allowing the abatement for the period of closure, as cl....

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.... Rule 96ZO(3) of Central Excise Rules, 1944 at their option, can not claim the benefit of determination of production capacity under Section 3A(4) of the Central Excise Act, 1944 which is specifically excluded. 3. We find that the Tribunal had not discussed the aspect of determination of the capacity of the furnace/rolling mill. In fact, no view as such had been taken by the Tribunal in th....