2004 (1) TMI 614

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....Hot Re-rolled products of Iron and Steel, which were chargeable to Central Excise duty under Section 3A of the Central Excise Act on the basis of Annual Production Capacity; that the Commissioner, under order dated 2-1-98, fixed their annual capacity of production to be 18669.490 MTs in terms of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, though as per the formula provided under Rule 33 of the said Rules, the Annual capacity of their unit came to be 7207.201 MTs; that on appeal, the Appellate Tribunal, vide Final Order Nos. A/509-22/2000-NB(DB), dated 23-6-2000, remanded the matter to the Commissioner for re-determination of annual capacity in terms of Capacity Determination Rules; that the Commission....

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....hat the Tribunal, vide Final Order dated 20-9-2001, as reported in 2001 (136) E.L.T. 1047 (T), has not remanded the matter for redetermining the annual capacity; that this is evident from paras 13 and 14 of the said Final order, which were read over by the learned Advocate also; that the Tribunal had observed in para 13 that the recovery could not be ordered to be effected from the appellants without having recourse to the provisions of Section 11A of the Act; that it is, further, mentioned in para 14 by the Tribunal that it has been brought to the notice of the Tribunal that show cause notices were issued to the appellants but without adjudicating those notices, the orders for determination/detachment of the goods were passed by the Commis....