9911796707
TMI Blog2012 (11) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... as received in the office of Commissioner on 2-1-1998 since the capacity was required to be intimated to the Commissioner in his office for which the changed capacity will be available – Held that:- If the re-determination of capacity is on deeming basis then it should be effective from one month from a 8-3-1998. - in the present case the action was taken approximately after 7 months. - Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant were working under Re-rolling Steel Mills Annual Capacity Determination under the Compound Levy Scheme and they applied for determination under the aforesaid rules. The annual capacity was fixed at 17098.8 MT vide order dated 19-2-98. The appellant vide their letter dated 8-3-98 intimated the ld. Commr. that they have carried out certain changes in various parameters of their mills and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intimation for re-determination of the capacity and the effective date for re-determination of capacity should be after one month from the said date. The contention is that they have been following up with the Department which is clear from their letters dated 20-3-98, 28-3-98, 6-4-98, 27-4-98, 23-5-1998, 15-7-98 and 21-7-1998 and at no fault of their, the capacity has been re-determined giving de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kali Rolling Mill v. Union of India reported in 2002 (143) E.L.T. 279 (Guj.). 5. We have perused the records and considered the submissions. Undisputedly, the appellant wrote to the Department vide their letter dated 8-3-98 intimating that they have carried out certain changes in the parameters of their mill and the capacity should be accordingly re-determined. The letter written by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98. So far as the case laws relied upon by AR in the case of Jay Mahakali Rolling Mill, we find that in that case the Commr. has taken immediate action. However, in the present case the action was taken approximately after 7 months. Therefore, the case law cited by the Department is not relevant to this case. The deeming effect should have been one month from the date of initial intimation by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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