1998 (6) TMI 330 - AT - Central Excise

Summary

Issues: Determination of annual production capacity of Rolling Mill.

The judgment pertains to two Stay Petitions involving the determination of the annual production capacity of a Rolling Mill. The Appellant's Advocate argued that changes made by the applicants in certain parameters significantly impacted the production capacity, but the Commissioner dismissed this argument without allowing the applicants to present their case adequately. The Advocate requested a remand for a fresh consideration with the opportunity for a personal hearing. On the other hand, the Respondent's JDR contended that the figures provided by the applicants did not support their claim of drastic changes in determining production capacity. The JDR opposed the stay, emphasizing that the Commissioner had already considered the submissions and expert opinions provided. The Tribunal noted that changes in the factors essential for determining production capacity were claimed by the applicants post an amendment to the Central Excise Act. The Tribunal found that the Commissioner should have provided the applicants with a chance to explain their case and consider any expert opinions they wished to present. Consequently, the Tribunal set aside the Commissioner's order and remanded the case for the capacity redetermination of the Rolling Mill after affording the applicants an opportunity for a personal hearing and to present expert opinions or technical data.

In conclusion, the Tribunal allowed both Stay Petitions and Appeals by way of remand, emphasizing the importance of providing a fair opportunity for the applicants to present their case and expert opinions in matters concerning the determination of the annual production capacity of the Rolling Mill.