2020 (2) TMI 1024

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....application for rectification being Application No. E/ROM in Appeal No. E/2740/98/2869/04 dated 04.01.2005, whereby both the appeal as well as the rectification application were dismissed. 2. The facts giving rise to the filing of this appeal may be summarised as under: The appellant is a steel rolling mill and had opted for payment of duty on the rolled products. The appellant filed its declaration under section 3A of the Central Excise Act, 1944 [hereinafter referred to as "the Act"] for determination of the Annual Capacity of Production (ACP). The appellant had declared that it is having two rolling stands corresponding to each furnace and that the various parameters of both the rolling mills are as per the terms prescribed under Not....

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....he total capacity of the hot rolling mill installed in the factory. It is pertinent to note that the rule refers to "total capacity of the hot rolling mill installed". It is therefore obvious that, where there are more than one rolling mills installed in the factory, the Commissioner is required to determine the total capacity. This can be done by first determining the capacity of the individual mill separately with reference to the parameters of individual mills and then adding the individual capacity figures together. This is what the Commissioner has done and we find nothing wrong in the order of the Commissioner. 6. The appellants placed reliance on the clarification issued by the Board vide their communication E/345/40/97-TRU dated 2....