9911796707
TMI Blog1998 (7) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... astava, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. The captioned 3 Appeals along with respective Stay Petitions, were taken up together; heard together in as much as the issue involved in all the three Appeals was the same and are being disposed of by this common order. 2. While determining the Annual Production Capacity of Hot Re-rolling Steel Mill, the ld. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by issue of a Notification specifying the goods and by finding the determinants calculate the Annual production capacity. It was pointed out before us that sub-section (4) of Section 3A specifically provided as under : Section 3A. (4) Where an assessee claims that the actual production of notified goods in his factory is lower than the production determined under sub-section (2), the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntentions, the ld. JDR, Shri Sanjeev Srivastava, submits that Section 3A(2) and Section 3A(4) provided for different situations. He submits that rules have been framed under Section 3A(2) for determining the Annual Production Capacity. He submits that Section 3A(4) provides for calculating the duty liability. He submits that the assessee shall have to claim whether they want determination of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of both sides. We have perused Section 3A(2) as also Section 3A(4). We find that under Section 3A(1), the Government was required to issue Notification specifying certain goods which will be subject to the levy under the new procedure. Sub-section (2) of Section 3A provided for making of rules for determination of annual capacity of production. Sub-section (4) of Section 3A provides as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to how the annual production capacity other than the one claimed by the Applicant has been determined or how the amount of duty has been calculated. No reasons have been assigned as to why the figures supplied by the Appellants have been rejected. These orders are non-speaking. In the circumstances, the impugned Orders are set aside and the appeals are allowed by way of remand. The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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