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TMI Blog2010 (2) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... of the party is to be fixed by taking into consideration both the Rolling Mills having two burners/heating furnaces or not?” Held that- annual capacity of rolling mills is to be fifed which has higher capacity and there is no clubbing of capacity of both the rolling mills. - 114 of 2006 - - - Dated:- 10-2-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. Shri Gurpreet Singh, Sr. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be fixed by taking into consideration both the Rolling Mills having two burners/heating furnaces or not?" 3. The brief facts of this case are that respondent M/s. Banta Singh, Kartar Singh Iron and Steel Rolling Mills, Mandi cobindgarh are engaged in the manufacture of Hot Rolled Products of Non-alloy steel falling under Chapter Sub-heading 7214.90 of the First Schedule to the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igher capacity as 10594.508 MT, the revenue relied on the capacity of the previous year under Rule 5-A of the Rules. The respondent-assessee filed an appeal before the Appellate tribunal, which was allowed by holding that there is only one furnace, from which, both the rolling mills were being operated and, hence, the respondent is liable to pay the duty as per actual production of the higher capa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s indicates that furnace was able to heat two type of rolling material at one time and, hence, the effective number of furnaces was in fact two and not one. 6. A perusal of the aforementioned facts clearly shows that there is in fact one furnace, from which, two types of rolling mills can be operated. The report does not indicate there are two furnaces. In Channy Enterprises v. Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the two rolling mills could not have been claimed and the higher capacity of the two mills had to be taken into consideration for determination of the annual capacity and it is the capacity for which the respondent is liable to pay the duty. 8. In view of the above, the annual capacity of the rolling mills is to be fixed, which has higher capacity and there is no clubbing capacity of both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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