2009 (8) TMI 886

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....endra Shah, DR, for the Respondent. ORDER The brief facts of the case are as follows. The appellants are engaged in the manufacture of hot re-rolled products of non-alloy steels viz. M.S. Wire and CTD bars. For this purpose they have installed re-rolling mill. They started commercial production of hot re-rolled products of non-alloy steel during January, 2000 and filed declaration regarding ....

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....is of nominal centre distance of the pinions in the pinion stand in the roughing mills portion out of four different stages in the re-rolling mills set up by the appellant. The appellants are again before us. 2. Learned Advocate for the appellant submits that the Commissioner has held that nominal centre distance of the pinions in the pinion stand connecting first rolling mill drive has to be t....

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....ill excluding any pinch roll (such pinch roll is not a finishing stand). This definition has been provided in Rule 3(3)(b) of the Rules. She submits that the declaration submitted by them giving distance for determining 'd' factor 155 mm was correct in view of the Rule 3(3)(b) of the Rules. Therefore there was no need for re-determination as done by the Commissioner. She also submits that the Comm....

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....ocess there can be four stages of the production. There is difference in the 'd' factor in each of the section of re-rolling mill. In the roughing section it is 360 mm, in the intermediate mill it is 260 mm and in the remaining two sections it is 155 mm each. The Commissioner has taken 360 mm of the re-rolling mill drive as 'd' factor for determination of annual capacity. We find that explanation ....