2004 (7) TMI 494

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..... Shri H.K. Chaturvedi, Jt. CDR, for the Respondent. [Order per : M.P. Bohra, Member (J)]. -  This appeal has been filed against the order of the Commissioner of Central Excise, BBSR II on 27th June, 2003, by which he determined the duty liability of the appellants on the basis of Annual Capacity of Production (ACP) of Re-rolling mill. 2. Brief facts of the case are that M/s.....

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....he appellants vide his letter dated 20-9-99 requested the Commissioner for re-fixation of Annual Capacity of Production which was rejected by the Commissioner. The appellants vide their appeal before CEGAT, the CEGAT vide its Order No. A-1480-Cal/2000, dated 8-9-2000 [2001 (131) E.L.T. 153 (T)], set aside the impugned order and remanded the matter to the Commissioner for re-fixing the annual capac....

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....dhury, ld. Advocate for the appellants and Shri H.K. Chaturvedi, ld. Jt. CDR for the Revenue. 4. Ld. Advocate for the appellants submits that there is a change in machinery and installed capacity got reduced on account of such changes, the previous year's production cannot be taken as a guide for ascertaining capacity of production or for fixing duty liability. He also submits that this is....

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....s per the direction given by this Tribunal dated 29-11-2002, 'd' factor was fixed as 160 mm and was made effective from 1-6-99. The duty demand was pertaining to the period 1st June, 1999 to 31st March, 2000, when the parameters of the furnace was changed. In the present case, the appellants have changed in machinery and has brought down the capacity of production. The Commissioner has determined ....