Being aggrieved by the determination made, the appellants filed an appeal before the Customs, Excise Gold Control Appellate Tribunal, in short the Tribunal New Delhi, whereby and whereunder the Tribunal remanded the matter back to the Commissioner for the re determination of the value.
The Hot Re rolling Steel Mills Annual Capacity Determination Rules, 1997 were introduced by numberification number 32/97 CE NT dated 01.08.1997, wherein the manner and procedure for determination of annual capacity of rolling mill was provided.
On 31.05.1999, the Commissioner passed an order based on Rule 5 of the Capacity Determination Rules stating the capacity as 1890MT.
Aggrieved by the same, the appellants filed a writ petition before the Punjab and Haryana High Court, whereby and whereunder the High Court set aside the demand numberice and directed the revenue to re determine the annual capacity.
During the pendency of the final re determination, the Central Excise Department issued a demand numberice under Section 11 of the Act, for recovery of duty.
On 11.12.1998, the appellants changed the parameters of their re rolling mill and applied for the re determination of the annual capacity for fresh declaration in terms of Capacity Determination Rules.
The appellants are engaged in the manufacture of iron and steel products falling under Chapter 72 and 73 of the Central Excise Tariff Act, 1985.
Still aggrieved the appellants filed the present appeals on which we heard the learned companynsel appearing for the parties, who have taken us through various orders passed by the different authorities and also through other companynected records.
As per the Act, the duty was suppose to be paid on the annual production capacity of the plant, irrespective of the actual production.
During the period ranging from 01.09.1997 to 31.3.2000, the goods manufactured by the appellants were chargeable to Central Excise Duty in terms of Section 3A of the Act.
On 04.01.2001, the Commissioner of Central Excise re adjudicated the matter and determined the annual capacity of the period 1.09.97 to 31.3.2000 to be 1890MT.
On 27.04.1998, the Commissioner of Central Excise determined the Annual Capacity to be 3355 MT.
In order to record a definite finding on the aforesaid issue it would be necessary to set out certain facts leading to filing of the present appeals.
The appellant filed an appeal before the Tribunal against the same.
