2003 (7) TMI 407

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....[Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against determination of the annual capacity of their re-rolling mills by the Commissioner of Central Excise. 2. Heard both the sides. 3. The contention of the appellants is that they are manufacturing hot re-rolled products of non-alloy steel and are governed by the provisions of compounded levy scheme. They app....

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.... 1996-97. 4. The appellants relied upon the judgment of Larger Bench of the Tribunal in the case of Sawanmal Shibumal Steel Rolling Mills v. CCE, Chandigarh-I [2001 (127) E.L.T. 46 (T - LB)] and the decision of the Hon'ble High Court of Punjab and Haryana in the case of CCE, Chandigarh-I v. Doaba Steel Rolling Mills [2002 (139) E.L.T. 285 (P & H)] to submit that in case of change in the para....

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....h Court in the case of CCE, Chandigarh-I v. Doaba Steel Rolling Mill specifically held that Rule 5 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 is not applicable when the capacity is re-determined after change in the parameters of the mill. The Hon'ble High Court held as under :- "It is the admitted position that the capacity for the year 1996-97 was fixed on the basis ....