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2003 (4) TMI 450

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..... t. P. Bhaghya Devi, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises against the order-in-original No. 32/2001, dated 14-8-2002 by which the Commissioner of Central Excise, Coimbatore has re-determined the Annual Capacity Production and has confirmed the demand of Rs. 1,55,00,000/-. He has noted in the order that the action relating to the penalty and in .....

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..... : (a) Richimen Silk Ltd. v. CCE, Hyderabad - 2001 (127) E.L.T. 795 (Tri. - Chennai) (b) Apple International v. CC, Nhava Seva - 2000 (120) E.L.T. 671 (T) (c) IPL Ltd. v. CCE - 2001 (127) E.L.T. 338 (Madras) (d) Chamundi Steel Castings (I) Ltd. v. CCE, Chennai - 1999 (108) E.L.T. 578 (T) It is argued that in the similar circumstances the Tribunal has remanded the matter for de .....

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..... to be observed; which has not been done in the matter. 3. Appearing for the appellants ld. Counsel submits that the factory had been closed for the relevant period and the power supply had been disconnected. There is no question of computing duty for the period, when the factory was closed. Ld. Counsel seeks for remand of the matter so that an opportunity is granted to the appellants to put fort .....

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..... n given to enable the appellants to explain their case. We note that there are other infirmities. The effect of the Notification in question had been stayed by the Hon ble High Court. Now the Apex Court also given their rulings in the case of UOI v. Supreme Steels General Mills (supra). The appellants grievance is that they have not been informed about the formula adopted by the department by wh .....

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