2002 (11) TMI 706

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.... the Commissioner, vide his impugned Order under the provisions of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997. The impugned Order has been passed by the Commissioner in de novo proceedings, when the matter was earlier remanded to him by the Tribunal with directions to verify the parameters of the mill with regard to 'd' factor. 2. During the de novo adjudication, verification was conducted and it was found that 'd' factor has been measured as 160 mm. However, during verification, it was also found that the 'd' factor on the left side of the last finishing rolling stand came out to be 169 mm. instead of 160 mm. Accordingly, the Commissioner adopted as average of the two measurements i.e. 160 mm. and 169 mm. ....

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.... 5. We have also heard Shri A.K. Mondal, learned S.D.R. for the Revenue. 6. As regards the 'd' factor, we find that the Commissioner has not disputed the fact that during the course of verification, the pinion center distance of the finishing roll stand was found to be as 160 mm. As per the provisions of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997, the 'd' factor is to be taken as pinion centre distance of pinion stand connecting the last rolling Mill Drive of the finishing mill excluding any pinch roll. As per the said formula, the 'd' factor has been found to be 160 mm. by the visiting officers. As rightly contended by the learned Consultant, once the 'd' factor has been correctly found, it was not o....