2007 (4) TMI 561

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....ant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants were engaged in the manufacture of non-alloy steel ingots during the material period. Their Annual Capacity of Production (ACP) was determined by the Commissioner of Central Excise for the period from 1-9-97 at 25,600 MTs under Rule 3(3) of the Induction Furnace Annual Capacity....

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....hallenge in the appeal against the above ACP is mainly on the ground of violation of natural justice. It further appears from the memo of appeal that the admitted liability [duty of Rs. 15,46,666/-] was discharged by the appellants. Learned Counsel for the appellants has pointed out that, in a subsequent letter dated 16-6-98, learned Commissioner determined the ACP afresh after taking into account....