- (1.) Heard the counsel for the petitioner.
(2.) Nobody appears for the respondent in spite of the service.
(3.) The assessee is manufacturer of the rerolled product of non alloy steel falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985, on such product, duty of the Excise is leviable in terms of the provisions of Section 3A of the Central Excise Act, 1944 read with Rule 96 ZP of the of the Central Excise Rules, 1944, based on the capacity of production of their factory. The Assessee was served with the showcause notice dated 12.3.1999 ( Annexure2 ).;