2001 (8) TMI 1008 - AT - Central Excise

Natural justice - Determination of production based capacity - Re-adjudication - Judicial discipline

Summary

Issues:
Appeal against determination of Annual Capacity of Production (ACP) of a rolling mill.

Analysis:
1. Violation of Principles of Natural Justice:
- Appellants argued violation of natural justice as the capacity of their rolling mill was determined without their involvement.
- Tribunal had earlier remanded the case to the Commissioner due to apparent mistakes and violation of natural justice.
- Appellants claimed that the correct ACP was 932.222 MT, as determined provisionally, and that further determination was not warranted.
- Commissioner's decision was based on the measurement of the 'd' factor, leading to the final ACP determination of 2377.68 MT.
- Commissioner found no violation of natural justice as the 'd' factor was measured in the presence of the appellants' representative.

2. Judicial Indiscipline and Following Tribunal Directions:
- Appellants alleged judicial indiscipline by the Commissioner for not following the Tribunal's directions.
- Commissioner justified his decision based on the Supreme Court ruling in the case of Venus Castings, which overruled the Tribunal's decision in Meenakshi Castings & Ors.
- The Commissioner's decision was in line with the Supreme Court ruling, and he was not bound to follow the Tribunal's directions.

3. Confirmation of ACP by Commissioner:
- Commissioner confirmed the ACP of the rolling mill at 2377.68 MT after considering all representations and verifying the 'd' factor.
- The Commissioner's decision was based on the correct application of the rules and relevant provisions of the Central Excises Act.
- The Commissioner's findings were upheld as there was no violation of natural justice, and the decision was in accordance with the law.

4. Final Decision by the Tribunal:
- The Tribunal reviewed the Commissioner's decision and found no reason to interfere with the impugned order.
- The Tribunal upheld the Commissioner's decision, stating that the appeal lacked merit and rejected the appeal against the determination of the ACP for the rolling mill.

In conclusion, the Tribunal dismissed the appeal, upholding the Commissioner's determination of the Annual Capacity of Production for the rolling mill. The issues of natural justice, judicial discipline, and adherence to legal provisions were thoroughly examined, leading to the decision in favor of the Commissioner's order.