2003 (9) TMI 681

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..... or the Respondent. [Order per : Justice K.K. Usha, President]. - The issue raised in these appeals at the instance of the assessee relates to fixation of annual production capacity of the re-rolling mill of the appellant for the period from December, 1997 to 31-5-98 and from June, 1998 to 31-3-2000. 2. The appellant had two re-rolling mills under a single Central Excise registration in t .....

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..... rs of the department on 22-5-98 it was found that one of the two mills was closed and dismantled. The certificate dated 28-8-98 would show that 9 re-rolling mill was closed from 13-11-97. The appellant, therefore, submits that up to November, 1997 the annual production capacity has to be fixed on the basis of 14905 Mts. per annum. From December, 1997 to 31-5-98 on the basis of 7148 MTs per annum. .....

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..... Pvt. Ltd. v. CCE Meerut, 1999 (107) E.L.T. 768 (T) and Waryam Steel Castings Ltd. v. CCE, Chandigarh-I [2003 (159) E.L.T. 253 (Tri-Del.) = 2003 (55) RLT 793 (CEGAT-Del.)] and submitted that shuttering down of one of the mills will not entitle the appellant for any reduction in the annual production capacity so long as there was production of the notified goods in the factory. 6. We find no meri .....

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