2001 (8) TMI 763

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..... Shah, Advocate, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit. 2. The appellant manufactures by employing an induction furnace. We are concerned in this appeal with the determination of the annual capacity of this furnace, for the purposes of Induction Furnace Annu....

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....e capacity, which is impugned before us, he seems to say that it is the installed capacity of the furnace that the rules require determined, not the capacity that may be varied after installation. He says in so many words, that the appellant had removed its furnace and substituted with the furnace of four tons, it would have a legitimate claim for redetermination of the capacity, he however says t....