2001 (9) TMI 538

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....r the Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This order will dispose of three appeals bearing Nos. 1165, 379 and 535 of 2001 which have been preferred by the appellants against the different orders-in-original detailed above vide which the Commissioner had determined their annual capacity of production by applying Rule 5 of the Hot Rer....

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....n or where the annual capacity of production was augmented on account of change in the machinery of production, but not when the change in the machinery led to reduction in the annual capacity of production. 3. The learned SDR has not disputed before us that there was decrease in the annual capacity of production of the appellants, though he has reiterated the correctness of Commissioner's....