2005 (3) TMI 616

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..... Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeals require to be disposed of finally. Accordingly we take up the appeals. 2. These appeals are against an order of the Commissioner (Appeals) rejecting the appeals of the assessee (filed against the orders of the original authority) on the sole ground .....

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..... ACP had been provisionally fixed by the Commissioner at 10378.163 M.Ts. and the other letters, read together, intimating that ACP had been finalised at 11970.600 M.Ts. The Commissioner had not issued any order of determination of ACP, whether provisionally or finally, as required under the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997. In the absence of determination and communic .....

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