2001 (10) TMI 837

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....vocate, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for condonation of delay of 39 days in preferring the above appeal against the order of the Commissioner which was received by the applicants on 17-12-2000 is explained as being due to the bona fide belief on the part of the applicants that the order of the ....

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....1997 and the duty liability was fixed as Rs. 14,257 per month. On 17-12-98, they intimated to the Commissioner their installation of standby pinion stand (hereinafter referred to as 'Rolling Mills No. 2') in addition to the Rolling Mill No. 1 and sought approval for its installation. The capacity of the Rolling Mill No. 2 was also the same as that of Rolling Mill No. 1 viz. 1140.529 M.T. They star....

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....y as demanded in the show cause notices, no evidence to that effect has been produced before him. Hence, this appeal. 4. We find that Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 provides for redetermination in case the manufacturer proposes to make any change in the installed machine. We also find that TRU circular dated 26th February, 1999 states that the capacity....