Customs, Excise and Gold Tribunal - Mumbai
Rutvi Steels & Alloys P. Ltd. vs Commissioner Of Central Excise, Rajkot on 4 September, 2001
JUDGMENT
Gowri Shankar, Member, (T)
1. The duty of Rs. 72,006/- has been demanded on the ground that, after redetermining the capacity of the applicant of rolling mill, under Rule 4 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 the duty is to be paid on the actual capacity of the mill determined in terms of Rule 5 based on the actual production in 1996-97.
2. The counsel for the applicant relies upon the decision of the larger bench of the Tribunal in Sawanmal Shibumal Steel Rolling Mills v. CCE 2001 (127) ELT 46 holding that the provisions of Rule 5 will not apply in cases of redetermination. The departmental representative contends that this decision ignores the provisions of the Rules and requires reconsideration.
3. At this stage, being bound by the subsisting decision of the Tribunal, we waive deposit of the duty and stay its recovery.