2008 (1) TMI 39

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..... ted - E/1188/2004 - - - Dated:- 10-1-2008 - CORAM: MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) MR. M. VEERAIYAN, MEMBER (TECHNICAL) Per: Mr. M. Veeraiyan, Member (Technical) This is an appeal by the Department against the order of the Commissioner (Appeal) No. 3/2004(3-A-II)CE/DK /Commr(A)/Ahd, dt.12.1.04. 2. There is a request for adjournment by the respondent which is not being .....

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..... cise, Ahmedabad-II under Section 3-A as per Hot-Re-rolling Steels Mills Annual Capacity Determination Rules, 1998. Further, the request dt.1.10.97 was not accepted by the Commissioner of C.Ex., Ahmedabad-II as the said assessee changed the parameter without obtaining permission from him. If the same was not aggreable to the said assessee, they should have challenged the same before the CESTAT. .....

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..... ut the change in parameter from 195 mm to 157 mm. This was verified by the Range Supdtt. on 20.4.98. Thus, there is nothing to doubt that 'd' factor has changed we.f. 1.10.97 from 197 mm to 157 mm and therefore liability of the appellants reduces from m1798 mt per year to 1036 mt per year w.e.f. 01.10.97. I further find this issue has been settled by Larger Bench of the Tribunal in the case of .....

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