9911796707
TMI Blog2002 (8) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... y scheme applicable to manufacturers of M.S. Rounds and bars falling under Heading 7214.90 of CETA, 1985. They were governed by "Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 and had filed declarations for the year 1997-98 and disclosing production of 1996-97 as admitted under the rules. The production figures for the year 1996-97 was 7028.490 Mts. including of MIS-ROLLS 140 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty for the period 1-4-98 to 31-3-99 based on actual production for the year 97-98 at 5253.94 Mts. However, the Commissioner continued the duty liabilities based on 1996-97 production figure to 28.490 Mts. disregarding the Trade Notice No. 18/98, dated 7-4-98 which categorically directed "to provide for 1997-98 production instead of 1996-97 production at serial 5 of the proforma". The Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and remand the matter de novo to the original authority for the simple reason that the Order-in-Original No. 35/98, dated 30-10-98 already stands remanded as per orders noted above, therefore, the Commissioner may also re-consider during the de novo proceedings the question of whether the quantity of waste and scrap is excluded or not, as prayed by the learned advocate." 2. This appeal has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich did not exclude the figures of clearances under Heading 7207.90 cannot be upheld. The same are required to be set aside and matter remanded for re-determination. (b) We find that the learned Commissioner has erred in not following the Trade Notice No. 18/98 in finalising the duty determination order for the year 98-99 and also has not complied with the direction in CEGAT Order Nos. 612- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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