2007 (1) TMI 482

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..... the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The appellants filed this appeal against the impugned order whereby demand was confirmed. 2. Brief facts of the case are that the appellants are running a hot steel re-rolling mill. On introduction of Compounded Levy Scheme the appellants filed a declaration for determination of their Annual Capacity of Producti .....

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..... on, the appellants had to discharge the duty as per earlier order. The contention is that as the Annual Capacity of Production was not fixed as per changed parameters present demand is not sustainable. The appellants relied upon the following decisions of the Tribunal :- (i) Sri Durga Cement Co. Ltd. v. CCE, Patna - 1995 (79) E.L.T. 159; (ii) Ganesh Steel Re-Rolling Mills Pvt. Ltd. v. .....

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..... d case of Sri Durga Cement Co. (supra) the assessee challenged the order of fixation of Annual Capacity of Production passed by the Commissioner whereas in the present case the order filing the Annual Capacity of Production has not been challenged. Therefore, ratio of that decision is also not applicable on the facts of the present case. As the determination of Annual Capacity of Production by the .....

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