Indian Kanoon - Search engine for Indian Law

2. Appellants main grievance is that no valid and legal order fixing the APC was passed by Commissioner Central Excise and what was communicated to them, was a letter by the Assistant Commissioner indicating that Commissioner has fixed the APC. He submits that in the absence of any valid order by the Commissioner, such letter intimating determination of production capacity cannot be made the basis for confirmation of demand against the appellant. For the above proposition he relied upon the Tribunal decision in the case of Bhuwalka Steel Industries vs. CCE Chennai [2005 (191).ELT.693 (Tri.- Chennai)] holding that such communication by the Assistant Commissioner was not in accordance with law and in the absence of any appealable order by the Commissioner determining APC, demand cannot be raised against the assessee. To the similar effect are the other decisions in the case of Paragon Steels Pvt. Ltd. [2005 (08)LCX0324] as also in the case of Mitra Steels & Alloys Pvt. Ltd. [2005(08) LCX0343].