TaxTMI 
TaxTMI 
TaxTMI 
2021 (5) TMI 316
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....al. Earlier this tribunal remanded the matter stating that in fixing APC, letter dated 09.03.98 and 15.04.98 has to be considered. The adjudicating authority fixed the APC and consequentially confirmed all demand of duty relying upon Rule 5 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997. 2. Shri K.J Kinariwala, Learned Consultant appearing on behalf of the appellant submits that the APC should have been fixed considering the letter dated 09.03.98 and 15.04.98 which has been directed by this tribunal. He submits that according to declaration made by the appellant the parameter were changed and accordingly, APC stands to be reduced from the earlier production before change in the parameters. Therefore, the reduced ca....
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....not have proceeded and confirmed the demand. He further submits that the penalty has already been dropped, however the interest was demanded by the adjudicating authority, which is not sustainable. He relied upon the decision of the Hon'ble Supreme Court in case of Shree Bhagwati Steel Rolling Mills Vs. CCE 2015 (326) ELT 209 (SC). 3. On the other hand Shri Sanjiv Kinker, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He also placed reliance upon the various judgments which are cited below:- ● COMMISSIONER OF C.Ex, CHANDIGARH Vs DOABA STEEL ROLLING MILLS 011 (269) E.L.T 298 (S.C) ● DOABA STEEL ROLLING MILL Vs COMMISSIONER - 2013 (296) E.L.T ....
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....hereby makes the following rules, namely :- 1 (1) These rules may be called the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997. (2) They shall come into force on the 1st day of August, 1997. 2. These rules shall apply to non-alloy steel hot re-rolled products falling undersub-heading Nos.7211.11,7211.19,7211.30,7211.52, 7211.59,7211.60,7211.92,7211.99,7213.90,7214.90,7215.90,7216.10and 7216.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), for determining the annual capacity of production of a factory if such goods are manufactured or produced with the aid of hot re-rolling mill. 3. The annual capacity of production referred to in rule 2 shall be determined in the following manner, namel....
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....under, - Nominal centre distance of the pinions in the pinion stand in millimetres w in kilogramme per metre Up to 110 0.100 111 to 160 0.150 161 to 210 0.395 211 to 260 0.888 261 to 310 1.200 311 to 360 2.466 361 to 410 4.850 Number of utilised hours shall be deemed to be as under, - S. No. Reheating Furnace Utilised hours per year Type No. of furnace 1. Batch 1 1200 2. Batch 2 1800 2. Batch more than 2 2400 3. Pusher type 1 or more 2400 Explanation. - For the purposes of this rule :- (a) a high speed mill means a mill which produces hot re-rolled products at a speed of 8.5 metres per second or more and a low speed mill means a mill which produces hot re-rolled ....
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....tant Commissioner of Central Excise or Deputy Commissioner of Central Excise, at least one month in advance of such proposed change, and shall obtain the written approval of the Commissioner before making such change. Thereafter the Commissioner of Central Excise shall determine the date from which the change in the installed capacity shall be deemed to be effective. 5. In case, the annual capacity determined by the formula in sub-rule (3) of rule 3 in respect of a mill, is less than the actual production of the mill during the financial year 1996-97, then the annual capacity so determined shall be deemed to be equal to the actual production of the mill during the financial year 1996-97. 4.1 On the plain reading of the above Rule 5 it i....