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TMI Blog2001 (8) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a re-rolling mill and was discharging Central Excise duty liability under the compounded levy scheme. Compounded levy is based on the annual capacity of production of the mill. 2. The dispute is about the annual capacity determined in respect of the appellant s re-rolling mill. Whether the appellant s re-rolling mill is a hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants mill is reported to be having pusher type furnace and is a high speed mill. The order was passed based on verification carried out on 28-3-2000 at the appellant s premises by Central Excise Officers. The appellants moved this Tribunal in appeal against the annual capacity fixed and this Tribunal passed Final Order No. A/804/2000-NB (DB) remanding back to the Commissioner the case and dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport shows that it is completely silent on the speed of the mill. The appellant s grievance is that Commissioner has treated the appellant s mill as a high speed mill, fixed higher annual production capacity and demanded higher duty without any material to support a finding that the mill is of high speed. 5. The Commissioner s order is stated to be based on the verification report of 28-3-2000. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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