2003 (9) TMI 681

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....ellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The issue raised in these appeals at the instance of the assessee relates to fixation of annual production capacity of the re-rolling mill of the appellant for the period from December, 1997 to 31-5-98 and from June, 1998 to 31-3-2000. 2. The appellant had two re-rolling mills unde....

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....llant that when inspection was made by the officers of the department on 22-5-98 it was found that one of the two mills was closed and dismantled. The certificate dated 28-8-98 would show that 9" re-rolling mill was closed from 13-11-97. The appellant, therefore, submits that up to November, 1997 the annual production capacity has to be fixed on the basis of 14905 Mts. per annum. From December, 19....

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....n two other decisions of this Tribunal in Doaba Rolling Mills Pvt. Ltd. v. CCE Meerut, 1999 (107) E.L.T. 768 (T) and Waryam Steel Castings Ltd. v. CCE, Chandigarh-I [2003 (159) E.L.T. 253 (Tri-Del.) = 2003 (55) RLT 793 (CEGAT-Del.)] and submitted that shuttering down of one of the mills will not entitle the appellant for any reduction in the annual production capacity so long as there was producti....