9911796707
TMI Blog1995 (3) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty leviable, declaring their installed capacity as not exceeding 2000 MT per year. The Classification lists claiming this exemption were duly approved by the Proper Officer. The Range Superintendent found that the unit had produced 165.389 MT during February, 1981 for the year 1980-81. Similarly, it was found that the unit had produced 180.126 Mt. during August 1981 for the year 1981-82 and 281.651 MT during August 1982 for the year 1982-83. Calculating the installed capacity on the basis of the above production, it was found that the production had exceeded 2000 MT per annum and hence a show cause notice for recovery of differential duty of Rs. 13,75,764.67 P. covering a period August 1982 to March 1983 was issued on 16-9-1983. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal in the case of Aurangabad Paper Mills v. C.C.E., Bombay [1984 (17) E.L.T. 554] and upon the Registration Certificate dated 25-5-1979 issued by the DGTD certifying the annual installed capacity of their Mill as 1800 MT and copy of the Certificate from M/s. Ruby Machinery Consultants, suppliers of plant and machinery, certifying that the factory was designed for a total capacity of 6TN per day i.e. 1800 MT per annum based on 300 working days. He therefore, held that the order of the Assistant Collector that the production capacity of the appellants unit was more than 2000 MT per annum based on maximum production during any month or months during 1981-82 and 1982-83 is not sustainable. The Assistant Collector has proceeded on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty leviable 3. Paper Mill whose annual installed capacity in respect of all varieties of paper and paper boards exceeds 5000 tonnes but does not exceed 10,000 tonnes. Fifty percent of the duty leviable. The expression `Annual installed capacity has not been defined in the Central Excises and Salt Act or the Central Excise Rules. Further the Notification does not also spell out as to how the annual installed capacity is to be arrived at. The respondents have referred to Circular No. 8/84, dated 30-1-1984 issued by the All India Small Paper Mills Organisation which referred to the clarification issued by the Central Excise Department in 1979 which reads as follows : The installed capacity of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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