2002 (10) TMI 219

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..... l dated 16-4-2002 passed by the Commissioner of Central Excise, as the adjudicating authority vide which he has re-determined the ACP of the induction furnace of the appellants. 2. The facts are not much in dispute. The ACP of the induction furnace of the appellants was finally determined as 9600 MTs vide order dated 25-9-98 in terms of Rule 3(1) of the Induction Furnace Annual Capacity Determin .....

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..... and contended that the Commissioner had power to reopen the proceedings as the appellants suppressed the true facts from him. 5. We have heard both the sides. 6. We find that the annual capacity of the induction furnace of the appellants was finally determined after taking into consideration all the relevant facts vide order dated 25-9-98. The Commissioner, in our view, had no power to recall .....

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