2001 (8) TMI 759

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....ant. Shri A.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a re-rolling mill and was discharging Central Excise duty liability under the compounded levy scheme. Compounded levy is based on the annual capacity of production of the mill. 2. The dispute is about the annual capacity determined in respect of the appellant's re-rolling mill. ....

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.... to be a high speed mill. This order stated that the appellants mill is reported to be having pusher type furnace and is a high speed mill. The order was passed based on verification carried out on 28-3-2000 at the appellant's premises by Central Excise Officers. The appellants moved this Tribunal in appeal against the annual capacity fixed and this Tribunal passed Final Order No. A/804/2000-NB (D....

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....tion report dated 28-3-2000. A scrutiny of the verification report shows that it is completely silent on the speed of the mill. The appellant's grievance is that Commissioner has treated the appellant's mill as a high speed mill, fixed higher annual production capacity and demanded higher duty without any material to support a finding that the mill is of high speed. 5. The Commissioner's o....