2003 (9) TMI 689

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....Appellant. Shri A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of and penalty, we take up the appeal itself with the consent of both the sides inasmuch as the issue lies in a narrow compass. 2. The appellant has a re-rolling mill and made a declaration to the authorities in terms of the provisio....

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.... resulted in deviation of the annual capacity on the lower side. The notice accordingly proposed to raise the annual capacity to 6542.75 MT and also proposed to confirm demand of Rs. 2,26,641/- for the period September, 1997 to March, 2000 along with a proposal to impose penalty. The said show-cause notice has been adjudicated by the Commissioner. 4. We have heard Shri K.K. Banerjee, ld. A....

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....and ascertain the correct value of each of the parameters. The annual capacity would then be determined by applying the formula given in sub-rule 3(3). The Explanation to the said Rule shows that the "d" factor reflects nominal centre distance of the pinions in the pinion stand in milimetres. We also note that sub-rule (4) of Rule 3 required the Commissioner to determine the annual capacity on pro....