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2001 (5) TMI 639

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..... Peeran, Member (J)]. This Stay application and the appeal arise out of the Order-in-Original No. 1/2000, dated 6-10-2000 passed by the Commissioner of Central Excise, Hyderabad. The issue involved in this appeal is determining the demands in terms of the Rule 3(4) of the Hot Rolling Steel Mills Annual Capacity Determination Rules, 1997 read with Notification No. 38/97-C.E. (N.T.), dated 1-8 .....

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..... 0/- ld. Consultant submits that they had filed declaration on September, 97 and the same had been accepted by the Superintendent and they were informed of it. An order was passed by the ld. Commissioner accepting the declaration. However, two lines had been added by him as follows :- Approved the declaration provisionally pending verification of the declaration furnished by the manufacturer. .....

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..... y this Bench in the case of Saravana Alloy Steels (P) Ltd. v. C.C.E., Bangalore as reported in 1998 (102) E.L.T. 668. The Tribunal, after taking into consideration of the both judgments, remanded the matter for de novo consideration on the ground that the Commissioner had not taken these pleas into consideration. He submits that this matter may also be remanded for de novo consideration with the s .....

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..... Therefore, the earlier orders remanding the cases for de novo consideration stands good for this case also. While granting waiver of pre-deposit, we take up the appeal and remand the case to the original authority to reconsider the matter in the light of the judgments cited above, after affording a reasonable opportunity of hearing to the appellants and then pass a speaking order. - - TaxTMI - .....

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