9911796707
TMI Blog2009 (8) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... ws. The appellants are engaged in the manufacture of hot re-rolled products of non-alloy steels viz. M.S. Wire and CTD bars. For this purpose they have installed re-rolling mill. They started commercial production of hot re-rolled products of non-alloy steel during January, 2000 and filed declaration regarding re-rolling mills for the purpose of determination of annual production capacity under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortion out of four different stages in the re-rolling mills set up by the appellant. The appellants are again before us. 2. Learned Advocate for the appellant submits that the Commissioner has held that nominal centre distance of the pinions in the pinion stand connecting first rolling mill drive has to be taken into account to determine annual capacity of the re-rerolling mill. The appellants h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been provided in Rule 3(3)(b) of the Rules. She submits that the declaration submitted by them giving distance for determining d factor 155 mm was correct in view of the Rule 3(3)(b) of the Rules. Therefore there was no need for re-determination as done by the Commissioner. She also submits that the Commissioner has travelled beyond show cause notice by determining annual capacity by adoptin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each of the section of re-rolling mill. In the roughing section it is 360 mm, in the intermediate mill it is 260 mm and in the remaining two sections it is 155 mm each. The Commissioner has taken 360 mm of the re-rolling mill drive as d factor for determination of annual capacity. We find that explanation in Rule 3(3)(b) of the Rules normal centre distance has been explained and in our view it s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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