2000 (4) TMI 443 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant regarding the determination of the Annual Production Capacity of a re-rolling mill. The Tribunal found that a change in the 'd' factor from 225 mm to 203 mm affected the production capacity calculation. As a result, the Tribunal held that last year's production figures were not relevant, and the current year's capacity of 3051 M.Ts was deemed the correct annual production capacity. The Appeal was allowed with consequential relief.