9911796707
TMI Blog2002 (12) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the appellants manufacture M.S. Ingots and Billets; that under their letter dated 3-7-98, they had sought permission of the Commissioner to modify the capacity of their induction furnace from 4 MT to 3 MT; that the Commissioner permitted them to change the installed capacity subject to the condition that they would inform the change of furnace capacity to the Commissioner within 24 hours of change; that modified furnace capacity which became operational from 20-8-1998 was informed to the Department same day; that the Department verified the parameters of furnace on 28-8-1998 and found the same as per the dimensional drawing furnished by the Engineering firm; that subsequently a show cause notice dated 29-8-2000 was issued to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uality of steel scrap and sponge iron melted in the furnace; that the molten present in the raw materials and the alloying elements produce different grades of steel which have distinct property, character and uses; that there are many non-metals which are partly soluble in liquid state of iron; that non-metallic phase is invariably present in the molten steel and no commercial steel can be said to be free from non-metallic inclusions; that density of steel depends on the combined density of alloying elements and impurities trapped in the molten mass; that this goes to show that it is not only the geometrical construction of the crucible but the other factors also have bearings on the total capacity of the furnace and the methodology of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the HBTI, a Government Technical Institute; that this very methodology was adopted by IIT, Kanpur in several instances. 4. We have considered the submissions of both sides. It has been mentioned by the appellants in their memorandum of appeal itself that they are not pressing the determination of annual production capacity on the basis of actual production under Section 3A(4) of the Central Excise Act in view of Supreme Court decision in C.C.E. v. Venus Castings Private Ltd. [2000 (117) E.L.T. 273 (S.C.)] and Supreme Steel and General Mills v. UOI [2001 (133) E.L.T. 513 (S.C.)]. We observe that the Tribunal had remanded the matter to the Commissioner on account of violation of principles of natural justice. The Tribunal had also mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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