2007 (5) TMI 502

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....N. Chattopadhyay, Consultant, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides at length. 2. The appellants declared the parameters of their rolling mill under Notification No. 32/97-C.E. (N.T.), dated 1-8-97, initially on 26-8-97 and stated that the diameter was 170 mm. The said declaration was v....

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....given by the adjudicating Commissioner is that the verification could not be done between the date of second declaration and the verification on 28-12-98 for various reasons such as the rolling mill having been dismantled etc. However, we find no allegation in the records that the appellants altered the parameters during the period between the declaration on 19-9-97 and the date of verification on....