2001 (9) TMI 962

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.... Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the appellants against the order-in-original dated 27-3-2001 of the Commissioner of Central Excise, Jaipur vide which he had determined the annual capacity of production of the unit of the appellants. 2. The issue involved in this case is whether the annual capacity cou....

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....ace can be determined by applying Rule 5. The ratio of the law laid down in that case has not been taken note of by the Commissioner while passing the impugned order. The ld. Commissioner, as perusal of the impugned order shows, has even declined to follow the ratio of the law laid down by the Tribunal in the case of M/s. Citizen Rolling Mills (P) Ltd. v. CCE, Jaipur - Final Order No. A/473/2000-N....