1 JULY 1981, TO OTHER STEEL PRODUCTS, INCLUDING PRODUCTS IN CATEGORY V .
3 IT CAN BE SEEN FROM THE CONTESTED DECISION THAT THE COMMISSION COMPLAINS THAT VALSABBIA EXCEEDED THAT PART OF ITS QUOTAS IN RESPECT OF PRODUCTS IN CATEGORY V WHICH COULD BE DELIVERED ON THE COMMON MARKET BY 979 TONNES FOR THE FIRST QUARTER OF 1982 AND 1*239 TONNES FOR THE SECOND QUARTER OF 1982, THAT IS TO SAY, A TOTAL OF 2*218 TONNES . THE CONTESTED DECISION POINTS OUT THAT THE STOCK OF PRODUCTS IN CATEGORY V TO BE FOUND ON THE UNDERTAKING' S PREMISES ON 30 JUNE 1981 WAS EQUAL TO 1*273 TONNES WHICH, WHEN DEDUCTED FROM THE 2*218, TONNES LEFT AN EXCESS OF 945 TONNES .
4 ON THE OTHER HAND, VALSABBIA CLAIMED THAT IN ADDITION TO THE 1*273 TONNES REFERRED TO IN THE DECISION, IT HAD IN STOCK ON THE ABOVEMENTIONED DATE 4749 TONNES WHICH WERE DELIVERED OUTSIDE THE COMMON MARKET, TO A SWISS COMPANY, PHILIPP BROTHERS, ZUG, ONLY AFTER 30 JUNE 1981 .
5 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR THE BACKGROUND TO THE DISPUTE AND THE SUBMISSIONS AND ARGUMENTS OF THE PARTIES WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
6 IT SHOULD FIRST BE NOTED THAT FORMALLY VALSABBIA PUTS FORWARD ONLY TWO SUBMISSIONS, NAMELY, BREACH OF AN ESSENTIAL PROCEDURAL REQUIREMENT AND, IN THE ALTERNATIVE, BREACH OF THE PRINCIPLE OF PROPORTIONALITY AND EQUITY IN FIXING THE AMOUNT OF THE FINE . HOWEVER, IN CERTAIN OF THE FACTS AND ARGUMENTS PUT FORWARD IN THE CONTEXT OF THE FIRST SUBMISSION, THE APPLICANT IS IN FACT CLAIMING THAT THE COMMISSION DEPARTED FROM ITS GENERAL PRACTICE WHEN CALCULATING THE STOCK AT THE TIME AT WHICH THE QUOTA SYSTEM CAME INTO EFFECT .
7 IT MUST ALSO BE OBSERVED AT THE OUTSET THAT IT CAN BE SEEN FROM THE EXPLANATIONS GIVEN DURING THE ORAL PROCEDURE AND FROM THE DOCUMENTS SUBMITTED TO THE COURT THAT THE EXPERTS RESPONSIBLE FOR DETERMINING STOCKS AT THE TIME THAT THE GENERAL DECISION ENTERED INTO FORCE DID SO ON THE BASIS OF DEFINITIVE INVOICES . SUBSEQUENTLY, VALSABBIA NO LONGER MAINTAINED ITS CLAIM THAT THE COMMISSION HAD MISCALCULATED BY COUNTING TWICE CERTAIN DELIVERIES INTENDED FOR PHILIPP BROTHERS, NAMELY ONCE ON THE BASIS OF PRO FORMA INVOICES DRAWN UP DURING THE FIRST QUARTER OF 1981 FOR THE SOLE PURPOSE OF OBTAINING CREDIT FROM A BANK AND FOR THE SECOND TIME ON THE BASIS OF THE DELIVERY DOCKETS CONCERNING THE DELIVERIES CARRIED OUT DURING THE SECOND HALF OF 1981 .
8 THE SUBJECT-MATTER OF THIS CASE IS THEREFORE LIMITED TO THE DETERMINATION OF THE STOCKS HELD AT THE TIME THAT THE GENERAL DECISION ENTERED INTO FORCE FOR PRODUCTS IN CATEGORY V AND IS CONCERNED MORE PRECISELY WITH WHETHER THE QUANTITIES DELIVERED DURING THE SECOND HALF OF 1981 TO PHILIPP BROTHERS, A TOTAL OF 4*749 TONNES, SHOULD OR SHOULD NOT HAVE BEEN TAKEN INTO ACCOUNT IN MAKING THAT CALCULATION .
9