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TMI Blog2010 (6) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... al capacity of the hot re-rolling steel mill of the appellants has been finalized for the year 1997-98, 1998-99 and 1999-2000 while fixing the duty liability accordingly. 3. The appellants were the manufacturer of Hot Rolled Products of Non-Alloy Steel classified under Chapter 72 to the Schedule of the Central Excise Tariff Act, 1985. The provisional capacity of the mill was determined under order dated 18/28-12-1998 to be 1083 MTs and the duty liability was fixed at Rs. 13,538/- per month from 1st April, 1998. For the purpose of finalization of the said provisional order as well as the earlier orders passed in that regard, notices were issued to the appellants. However, there was no response from the appellants and consequently the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity Determination Rules, 1997 and the decision of the Patna High Court in the matter of Balajee Ingot India Pvt. Ltd. v. Union of India, reported in 2004 (167) E.L.T. 389 (Pat.) and the decision of the Tribunal in the matter of Ambica Steel Rolling Mills v. CCE, Vadodara, reported in 2009 (245) E.L.T. 519. 5. As regards the first ground of challenge, the learned advocate for the appellants fairly conceded that there is no provision either in the Central Excise Rules or, in particular, under the provisions dealing with the Compounded Levy Scheme prescribing any limitation for finalizing the provisional order passed fixing the annual capacity and duty liability. She, however, submitted that, in such cases the authority has to exercise t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned, it cannot be disputed that, bearing in mind the provisions of law comprised under Rule 3(4) of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, the Commissioner is expected to determine the annual capacity as expeditiously as possible on completion of the verification of the declaration filed by the party. However, there is no limitation prescribed for the same. As rightly pointed out by the learned advocate for the appellants, it cannot be disputed that the same exercise is to be done within the reasonable period of time. Having so observed, it is also to be noted that, the exercise by the concerned authority in that regard would also require necessary assistance and co-operation by the manufacturer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l assessment, the authority confirmed the capacity as was provisionally decided under order dated 1st April, 1998 and also confirmed the duty liability fixed thereunder. In such circumstances, it cannot be said that the authority did not decide the matter within the reasonable period of time. 9. The decision of the Punjab & Haryana High Court in the matter of M/s. Bhawani Castings (P) Ltd. (supra) has no application to the matter in hand. Therein the question of law which arose for consideration was, "whether the Tribunal was right in holding that the proceedings for imposition of penalty could have been initiated even after the period of five years". In that case the duty amount along with interest was paid in March, 2000. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority while passing the impugned order, it will be highly improper to interfere in the impugned order on the said ground. 11. The decision of the Tribunal in the matter of M/s. Ambica Steel Rolling Mills (supra) is in a case where abatement claim was rejected. It was not in relation to the finalization of the provisional assessment. Similar is the decision of the Patna High Court in the matter of M/s. Balajee Ingot India Pvt. (supra). Incidentally, the learned advocate for the appellants has also fairly submitted that, the said decision is under challenge before the Apex Court and the appeal in that regard has been admitted by the Apex Court. 12. It will be too pre-mature for this Tribunal to deal with the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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