2002 (11) TMI 706

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..... i A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The appellant company is engaged in the manufacture of non-alloy steel bars and rods falling under Chapter 72 of the Central Excise Tariff Act, 1985. The dispute in the present appeal relates to the annual capacity of production fixed by the Commissioner, vide his impugned Order under the provisions of Hot .....

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..... ed by Shri B.N. Chattopadhyay, learned Consultant, is that the d factor has been given in the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 as pinion centre distance of the pinion stand connecting the last rolling Mill Drive of the finishing mill excluding any pinch roll. In accordance with the said measurement, the d factor has been found to be 160 mm. As such, it was n .....

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..... missioner in his impugned Order has further refixed the annual capacity from the date of verification and not from the actual date of change in the parameters. 5. We have also heard Shri A.K. Mondal, learned S.D.R. for the Revenue. 6. As regards the d factor, we find that the Commissioner has not disputed the fact that during the course of verification, the pinion center distance of the fini .....

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..... and not as 164.5 mm. 7. As regards the date of refixation of the Annual Capacity, the appellants requested the Commissioner for his permission to reduce the pinion centre distance from 196 mm. to 155 mm. and such permission was granted by the Commissioner, vide his letter dated 6-5-99. Thereafter, the appellants under their letter dated 27-5-99 intimated that the changed d factor would commenc .....

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..... t reduction in pinion center distance - d . However, we find that the appellants have intimated the Revenue about the date of such reduction as also about the production having commenced with the changed parameters. As such, the Commissioner was not justified to make the refixation effective from the date of visit of the officers and not from the date of actual change in the parameters. 8. In v .....

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