2007 (5) TMI 502 - AT - Central Excise

Summary

Issues: Declaration of parameters under Notification No. 32/97-C.E. (N.T.) for rolling mill, applicability of revised declaration from 1-9-97, verification process by the Department, fixation of ACP, appeal against non-application of revised ACP from 1-9-97.

In this case, the appellants initially declared the parameters of their rolling mill under Notification No. 32/97-C.E. (N.T.) on two occasions, with the second declaration specifying the nominal centre distance of the pinions in the Pinion Stand to be 155mm effective from 1-9-97. The Department verified this second declaration on 28-12-98 and allowed fixation of the ACP based on it from that date. However, the revised ACP from the declaration dated 19-9-97 was not made applicable from 1-9-97, leading to the appeal.

The adjudicating Commissioner cited reasons such as the rolling mill being dismantled for not verifying the parameters between the second declaration and the verification on 28-12-98. The Tribunal noted no evidence of the appellants altering the parameters during this period. Consequently, the Tribunal found it reasonable to apply the revised declaration from 1-9-97, the date the notification was amended, providing a different basis for determining the crucial parameters. The impugned Order was set aside, and the appeals were allowed with consequential benefits to the appellants.

The Tribunal, comprising Dr. Chittaranjan Satapathy and Shri D.N. Panda, held that the revised declaration of parameters under Notification No. 32/97-C.E. (N.T.) should have been applied from 1-9-97, as the appellants did not alter the parameters during the period between the declaration on 19-9-97 and the verification on 28-12-98. The Tribunal allowed all appeals accordingly, granting relief to the appellants based on the correct application of the revised declaration effective from 1-9-97.