2012 (11) TMI 908

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....ppellant. Shri D.K. Nath, A.C., for the Respondent. [Order per : S.K. Gaule, Member (T)]. -  Heard both sides. 2. The appellant filed this appeal against order-in-original No. 140/MP/Comnnr./2005, dated 21-11-2005 whereby ld. Commr. has determined the capacity under Rule 4 read with Rule 3 of the Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997. 3. Bri....

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....effective from 14-9-98 i.e. the date on which the appellant's intimation dated 9-9-1998 was received in Commissioner's office. Aggrieved by the same, the appellant are in appeal. 4. The contention of the appellant is that they changed the parameters and intimated to the Department vide their letter dated 8-3-98. Therefore the same should be the relevant duty for re-determination of the cap....

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....alaji Re-rollers v. Commr. of Customs & Central Excise, BBSR-II reported in 2001 (131) E.L.T. 153 (Tri.-Kolkata) and this Tribunals decision in the case of M/s. Shyama Cast Ltd. v. Commr. of C.E., Bolpur vide Order No. A-1420/KOL/07, dated 12-7-2007. 4. The ld. AR appearing for the Department reiterated the findings of the ld. Commissioner. In support of their contention, the ld. AR placed....

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.... Alloys (supra) held that "the intimation was received in the office of Commissioner on 2-1-1998 since the capacity was required to be intimated to the Commissioner in his office for which the changed capacity will be available. Accordingly, we hold that in the instant case the changed capacity of the induction furnace will be effective from 2-1-1998". If the re-determination of capacity is on dee....