TaxTMI 
TaxTMI 
2001 (5) TMI 639
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....t. [Order per : S.L. Peeran, Member (J)]. - This Stay application and the appeal arise out of the Order-in-Original No. 1/2000, dated 6-10-2000 passed by the Commissioner of Central Excise, Hyderabad. The issue involved in this appeal is determining the demands in terms of the Rule 3(4) of the Hot Rolling Steel Mills Annual Capacity Determination Rules, 1997 read with Notification No. 38/9....
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....31-3-2000 to Rs. 5,19,250/- ld. Consultant submits that they had filed declaration on September, 97 and the same had been accepted by the Superintendent and they were informed of it. An order was passed by the ld. Commissioner accepting the declaration. However, two lines had been added by him as follows :- "Approved the declaration provisionally pending verification of the declaration furnished ....
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....me has been followed by this Bench in the case of Saravana Alloy Steels (P) Ltd. v. C.C.E., Bangalore as reported in 1998 (102) E.L.T. 668. The Tribunal, after taking into consideration of the both judgments, remanded the matter for de novo consideration on the ground that the Commissioner had not taken these pleas into consideration. He submits that this matter may also be remanded for de novo co....