9911796707
TMI Blog1998 (5) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ction in respect of goods notified thereunder. In exercise of the powers conferred under this section, the Central Government made Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997"; amended later vide Notification 45/97-C.E. (N.T.), dated 30-8-1997. These rules, inter alia, prescribed a formula for determination of the annual capacity of a mill. The formula is reproduced below : Annual Capacity (in metric tonnes) = Number of utilised hours. Where : d = Nominal diameter of the finishing mill in millimetres. n = Nominal revolutions per minute (RPM) of the deive. i = Reduction ratio of the gear box. w = Weight in Kilogram per metre of the re-roiled product." 3. The rules, thereafter, prescribed value of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s decision is recorded in the impugned order in the following words : In accordance with sub-rule (2) of Rule 4 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997, the assessees was permitted to reduce d parameter from 253 mm. to 208 mm. which was verified by the Central Excise Officers. During verification, it was found that the reduction gear box having a pinion centre distance of 254 mm. which was earlier installed has been replaced with a new reduction gear box having pinion centre distance of 208 mm. However, the pinion of new gear box was now connected to the last finishing stand by means of wobbler without any change in centre to centre distance of the rollers of the last finishing mill. As a result, this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to make a change in the installed machinery. He was required to give notice to the Commissioner in order to enable the Commissioner to verify the facts of the change and to approve the change. Thereafter, the Commissioner should redetermine the notional production and specify the date from which the notional production is redetermined. Where the Commissioner has not accepted the change, thereby keeping the level of notional production, higher than that was claimed by the assessees, it was his, submission that the Collector should have given adequate opportunity to the assessees to explain the effect of the change and to clarify any doubts or queries. It is his claim that the Commissioner made an ex-parte decision that the changed e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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