2015 (10) TMI 2713

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....: Shri V. Bhatnagar, DR ORDER Per B. RAVICHANDRAN: The present appeal is against the original order dated 27.06.2006 passed by the Commissioner of Central Excise, Ludhiana. The appellants are engaged in the manufacture of Hot Rolled Non-alloy Steel products liable to central excise duty. They were paying duty in terms of Section 3 A of the Central Excise Act, 1944 read with Rule 96 ZP(3) ....

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....ction Capacity was fixed by the Commissioner. Ld. Counsel for the appellant pleaded that 157 mm. pinion was in operation upto 23.2.98 and due to certain defect, another pinion stand 195mm was borrowed from M/s. Gandhi Machine Tools and installed in the Unit to continue the production. He further submitted that the Department's contention that the pinion stand of 195 mm. was put into operation imme....

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....ity fixed by the Commissioner based on the declaration, which was not correct, cannot be followed for duty payment. 5. We have heard both the sides and examined the appeal records. 6. The undisputed fact is that during the surprise check carried out by the officers, the appellant was having 'd' parameters of 195 mm. instead of 157 mm. declared by them. It is a fact that the appellant failed ....

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....noticed only on surprise check by the officers. It is also a fact that the appellants had declared gearbox of 195 mm. in their earlier declaration on 26.08.97. When the Annual Capacity was fixed by the Commissioner based on the declarations made by the appellant, it is not open to the appellant to change some of the parameters without intimation and later on to claim that it is only a temporary ch....