2017 (3) TMI 227

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.... Respondent Order The fact of the case is that appellant engaged in the manufacture of the excisable goods, hot rerolled products falling under Chapter 72 of Central Excise Tariff Act, 1985 and were following the procedure under Rule 96 ZP of the erstwhile Central Excise, Rules, 1944. As per their declaration filed in terms of sub-rule 3(1) of Rule 3 of Hot Re-rolling Mills Annual Capacity D....

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....erefore the Central Excise Range Superintendent issued three show cause notice to the appellants(1) on 26-4-1999 demanding duty of Rs. 4,34,000/- show paid during 1/98 to 4/98, (2) on 27-11-1998 demanding duty of Rs. 6,51,600/- short paid during 5/98 to 10/98 and (3) on 9-2-1999. The Dy. Commissioner decided the three show cause notices by passing order in original wherein he dropped the whole of ....

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....had already informed the Commissioner regarding change of parameter of Re-rolling mill vide their letter dated 17-12-1997 and 1-4-1998, wherein they have claimed that change of parameter will be effective from 1-1-1998. The appellant started paying duty on the change of parameter w.e.f. 1-1-1998 therefore regarding the change in the annual production capacity, entire fact was in the knowledge of t....