2011 (4) TMI 303

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....d before us and further we also find that there are some factual omissions also.   2. The appellants are engaged in the manufacture of MS ingots and billets and they had induction furnace with a capacity of 4.5 MT per day. After introduction of compounded levy scheme, the appellant's annual capacity was determined on the basis of capacity of the furnace for the year 1998-99 and 1999-2000. However, the appellants made a submission during April, 1999 and April, 2000 that their production may be determined on the basis of actual production achieved during the relevant years because there were continuous disruptions during the period in respect of manufacture and the actual production achieved was much less than the annual capacity dete....

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....orative details which they were required to maintain under other statutes applicable to them. For this purpose, he has relied upon the decision of the Tribunal in the case of Dina Metals Limited vs. Commissioner of Central Excise, Patna reported in 2003 (159) ELT 690 (Tri-Del.) wherein the Tribunal had remanded the matter accepting the view of the department that the determination of actual production cannot be based on RG-1 alone.   3. However, the learned advocate submitted that the details of discontinuation of electricity from time-to-time, intimation regarding closure as well as starting of furnace every time was intimated to the concerned authorities and this has not been disputed. Further, he also submitted the log-sheets of ....

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....na Metals Limited case, the matter was only remanded and from the facts as mentioned in the Commissioner's order, it appears, there the appellant had only RG-1 and RT12 returns and probably nothing else. Further, we also find that even though several intimation of stoppage and commencement of production have been given and appellants have produced log-sheet etc., there are no observations and no grounds have been stated as to why these were not acceptable. Under these circumstances, whether the documents and records produced by the appellants is sufficient to determine the actual production or not is required to be looked into afresh by the learned Commissioner.   5. The alternative submission made by the appellants before the Commi....