9911796707
TMI Blog2004 (1) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... plicants manufacture Hot Re-rolled products of Iron and Steel, which were chargeable to Central Excise duty under Section 3A of the Central Excise Act on the basis of Annual Production Capacity; that the Commissioner, under order dated 2-1-98, fixed their annual capacity of production to be 18669.490 MTs in terms of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, though as per the formula provided under Rule 33 of the said Rules, the Annual capacity of their unit came to be 7207.201 MTs; that on appeal, the Appellate Tribunal, vide Final Order Nos. A/509-22/2000-NB(DB), dated 23-6-2000, remanded the matter to the Commissioner for re-determination of annual capacity in terms of Capacity Determination Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination Rules; that the Tribunal, vide Final Order dated 20-9-2001, as reported in 2001 (136) E.L.T. 1047 (T), has not remanded the matter for redetermining the annual capacity; that this is evident from paras 13 and 14 of the said Final order, which were read over by the learned Advocate also; that the Tribunal had observed in para 13 that the recovery could not be ordered to be effected from the appellants without having recourse to the provisions of Section 11A of the Act; that it is, further, mentioned in para 14 by the Tribunal that it has been brought to the notice of the Tribunal that show cause notices were issued to the appellants but without adjudicating those notices, the orders for determination/detachment of the goods were p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the annual production capacity determined by the Commissioner under Order-in-Original dated 29-11-2000 was set aside by the Tribunal. We, also find that the demand for the period from April, 1998 to September, 1998, is within the specified period of six months and the duty involved is Rs. 17,18,172/-. Thus, the applicants have not made out a prima facie case for waiver of pre-deposit of entire amount of duty. We, therefore, direct the applicants to deposit an amount of Rs. 17 lakh within six weeks from today and on complying with this direction, there shall be waiver of pre-deposit of remaining amount of duty and entire amount of penalty and the recovery of the same will remain stayed during the pendency of the appeal. The matter will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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