2001 (12) TMI 169

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....he appellants were initially manufacturing alloy steel ingots; that from 1-7-99 they started manufacture of M.S. ingots of non-alloy steel falling under sub-heading 7206.90 of the Schedule to the Central Excise Tariff Act; that the said goods were notified under Section 3A of the Act; that under their letter dated30-6-1999 the appellants requested the Commissioner, Central Excise to get their production capacity fixed at actual production, that is, 480 MT per annum; that the average actual production for the period from 26-1-99 to November, 1999 was 448.58 MT per month which is less than the running capacity envisaged by them; that the Commissioner, under the impugned order has fixed their annual capacity of production to be 12,800 MT on th....

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....figures would be available only after a manufacturer has started his manufacturing activity and after lapse of some time thereafter; that as the appellants started manufacture of impugned products from 1-7-1999 only, the question of fixing their production capacity on the basis of actual production does not arise; that the capacity cannot be determined on the basis of production expected/envisaged in the future; that accordingly the production capacity was determined under Rule 3 of the Induction Furnace Annual Capacity Determination Rules, 1997. 4. We have considered the submissions of both the sides. Section 3A(1) of the Central Excise Act empowers the Central Government to specify, by Notification goods as notified goods and the duty ....