9911796707
TMI Blog2001 (12) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... ons contained therein namely that the units were closed and that in one case Counsel for the applicant misplaced the appeal file. 2. We now take up the stay applications and appeals. 3. All the above appeals involve a common issue and are hence heard together and disposed off by this common order, after waiving the requirement of pre-deposit since the issue in dispute stands settled by the decision of the Larger Bench of the Tribunal in the case of Sawan Mal Shibumal Steel Rolling Mills v. CCE, Chandigarh [2001 (127) E.L.T. 46 (T-LB) = 2001 (42) RLT 75]. 4. The appellants are manufacturers of hot re-rolled products of non-alloy steel by operating hot steel re-rolling mill. They are liable to pay duty at compounded rates in terms of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parameters and even after reduction in annual capacity. It is the contention of the appellants, based upon the Larger Bench decision cited (supra) that Rule 5 which permits adoption of actual production of 1996-97 does not apply in all cases of change in annual capacity on account of change in machinery, and it is their contention that it is Rule 4(2) of the Rules that will be applicable in a case of change in annual capacity. 5. Learned DR reiterated the findings of the adjudicating authority that Rule 5 will continue to govern the situation where there is a change in capacity due to parameters and is not confined as to only cases where there is no change. 6. We have carefully considered the rival submissions. We find that in the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date of intimation of change in Parameter Original ACP as per formula ACP originally deter- mined Revised ACP due to change in para-meter ACP finally fixed by CC Ex. (as per production of 1996-97) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 1. M/s. Rajnish Steel Industries E/COD-914/2001-Mum. E/Stay-947/2001-Mum. 1,55,350.00 1,00,510.00 Yes 30-9-1997 3017.000 3107.000 1109.232 3107.000 E/932/2001-Mum. 3-10-1997 2. M/s. Mahalaxmi Steels (P) Ltd. E/COD-963/2001-Mum. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Shivam Metalloys Pvt. Ltd. E/Stay-1084/2001-Mum. 12,20,454.00 11,18,324.00 Yes 7-11-1997 3841.784 3841.784 1182.087 4844.725 E/1077/2001-Mum. 9. M/s. Navyug Steel Industries E/COD-744/2001-Mum. E/Stay-1503/2001-Mum. 1,57,107.00 69,607.00 Yes 30-7-1999 3368.633 3368.633 1010.000 1795.500 E/1675/2001-Mum. 10. Ganesh Steel Rolling Mill E/Stay-831/2001-Mum. 10,73,168.00 10,73,168.00 Yes 23-10-1997 3254.125 2465.115 1072.788 2465.115 E/839/2001-M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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