2000 (4) TMI 443

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.... Shri M.M. Dube, JDR, for the Respondent [Order per : G.R. Sharma, Member (T)]. - In this Appeal the dispute is on determination of the Annual Production capacity of re-rolling mill. 2. The facts of the case in brief are that the applicants are re-rolling mill. They furnished figures for determination of the Annual Production Capacity of their re-rolling mill. In the Rules, there wa....

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....r. Since during the current year, the 'd' factor was reduced to 203 mm, therefore, financial year 1996-97 actual production cannot be taken as the Annual Production Capacity for the financial year 1997-98 for the purpose of determining the Annual Production Capacity. Ld. Counsel referred to the decision of this Tribunal in the case of Awadh Alloys (P) Ltd. v. CCE Meerut reported in 1999 (112) E.L.....

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....that of actual production during the financial year 1996-97 then the annual production capacity shall be deemed to be equal to the actual production of the mill during the financial year 1996-97. However, we find that there are various factors and parameters for computing the Annual Production Capacity. In the instant case, we find that there is a change in the 'd' factor inasmuch as 'd' factor go....