TaxTMI 
TaxTMI 
1999 (3) TMI 568
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....the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the date from which change of the annual capacity of the hot rolling mills of the appellant is to be determined under the Hot re-rolling Annual Capacity Determination Rules, 1997. Rule 3 of the rule provides for determination of annual capacity by reference to various specific parameters ....
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.... the duty payable on hot rolled products specified therein to be determined in accordance with the provisions of 3(a) of the Act. Section 3(a) empowers the Government to specify the goods in regard to which duty may be determined by various factors specified therein, one of which is annual capacity of production. 2.  The annual capacity of the appellant had already been fixed by the capacity....
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....ember, 1997 asking the assessees not to make any change till the verification is made by team of experts. The Commissioner constituted a team on 9th December, 1997 which verified the capacity on 29th December. The Commissioner thereafter ordered change of the installed capacity with effect from 29th December, 1997. From that date the capacity was determined to be equal to production 1996-97 since ....
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....e requirement of the assessee to intimate the proposed change, at least a month in advance and to obtain its prior approval of the Commissioner, postulates that the Commissioner shall, within that month take necessary steps to carry out the verification and communicate the approval for the change within that period. Thereafter the Commissioner may verify when the change was actually made and deter....