2003 (11) TMI 498

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....mination Rules, 1997. 2. We heard Shri Bipin Garg, learned Advocate, for the Appellants and Shri Kumar Santosh, learned Senior Departmental Representative for the Revenue. The learned Advocate, submitted that hot re-rolled products were declared as notified goods under Section 3A of the Central Excise Act with effect from 1-9-1997; that a declaration was filed by the Appellants on 1-9-1997 giving parameters of their mill; that they have followed the same with a Certificate dated 4-9-1997 of an Expert Technical Authority M/s. Rakesh Agarwal and Associates certifying various parameters of their mill; that the Commissioner under Order No. 94/97, dated 29-9-1997 determined their annual capacity at 6590.638 MT; that on Appeal, the Appell....

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....y Shri Rakesh Agarwal and therefore, it can not be claimed by the Appellants that the verification of the parameters of their mill was not done by the Department with the help of an expert; that the Appellate Tribunal has remanded the matter vide Final Order No. 29/2000-B, dated 5-1-2000 only with the direction to redetermine the production capacity after furnishing the verification report that as the verification report has been furnished, the principles of natural justice has been complied with and the Order deserves to be upheld. 4. We have considered the submissions of both the sides. When the matter was heard by the Tribunal first time against the Order-in-Original No. 94/97, dated 29-9-1997, the Appellants had contended that t....