2006 (1) TMI 520

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..... Peeran, Member (J)]. The appellant is aggrieved with the Order-in-Original No. 14/99 dated 31-8-99 passed by the Commissioner of Central Excise, Bangalore-I Commissionerate determining the annual production in terms of Rule 5 on the Hot Re-rolled products manufactured by the appellants under Hot Re-Rolling Steel Mills Annual Capacity Determination Rules of 1997. The grievance of the assesse .....

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..... sideration the dismantled furnace also for determining the duty. 3. The learned SDR submits that the evidences have not been considered by the Commissioner and therefore, it is a fit case for de novo consideration. 4. On a careful consideration, we notice that the assessee had informed the Commissioner vide their letter dated 17-11-97 about the dismantling of one furnace much prior to the comi .....

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..... ally when the assessee has informed about the change in production capacity and for re-determination of duty based on such changed capacity permissible under Rule. We accept the prayer for remand of the matter and set aside the impugned order. The Commissioner has to reconsider the assessee s submission in the light of the documents produced and also to take into consideration the cited judgment a .....

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