2003 (9) TMI 689

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..... DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of and penalty, we take up the appeal itself with the consent of both the sides inasmuch as the issue lies in a narrow compass. 2. The appellant has a re-rolling mill and made a declaration to the authorities in terms of the provisions of Hot Re-Rolling Steel Mills Annua .....

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..... y on the lower side. The notice accordingly proposed to raise the annual capacity to 6542.75 MT and also proposed to confirm demand of Rs. 2,26,641/- for the period September, 1997 to March, 2000 along with a proposal to impose penalty. The said show-cause notice has been adjudicated by the Commissioner. 4. We have heard Shri K.K. Banerjee, ld. Advocate and Shri A.K. Mondal, ld. SDR. It is seen .....

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..... s. The annual capacity would then be determined by applying the formula given in sub-rule 3(3). The Explanation to the said Rule shows that the d factor reflects nominal centre distance of the pinions in the pinion stand in milimetres. We also note that sub-rule (4) of Rule 3 required the Commissioner to determine the annual capacity on provisional basis pending verification of the declaration f .....

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