2005 (11) TMI 391

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..... Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Vide the impugned order, the Commissioner of Central Excise, Goa, has redetermined the annual capacity of production of the appellant re-rolling mill at 14166.505 MT for the year 1999-2000. The appellants are aggrieved by this order as it is their submission that there is no provision under the H .....

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..... upon by the learned SDR to support his contention that redetermination is permissible, provides that the annual capacity determined as per the formula shall be deemed to be equal to the actual production of the mill during the previous financial year, but does not provide for redetermination. We, therefore, see merit in the appellants submission that there is no provision under the Hot Re-rolling .....

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