Full opinion text
Opinion POGUE, Judge. This action is before the Court on the motion of China Steel Corporation (“China Steel”) and Yieh Loong (collectively “Plaintiff’) for judgment upon the agency record pursuant to USCIT R. 56.2. Plaintiff contests the final affirmative determination of sales at less than fair value (“LTFV”) rendered by the International Trade Administration of the United States Department of Commerce (“Commerce” or “Department”) in the investigation of certain hot-rolled carbon steel (“HRCS”) flat products from Taiwan for the period October 1, 1999 through September 30, 2000 (“POI”). Certain Hot-Rolled Carbon Steel Flat Products from Taiwan, 66 Fed.Reg. 49,618, 49,618-19 (Dep’t Commerce Sept. 28, 2001) (notice of final determination of sales at LTFV) (“Final Determ.”). Specifically, Plaintiff contests four aspects of Commerce’s final determination: (1) Commerce’s affiliation determination regarding the Yieh Loong affiliates; (2) Commerce’s decision to apply facts otherwise available; (3) Commerce’s decision to apply adverse facts available; and (4) Commerce’s conduct in investigating the antidumping petition. The Court exercises jurisdiction pursuant to 28 U.S.C. § 1581(c) (2000). For the reasons set forth below, the Court sustains in part, and remands in part, the agency’s determination. I. Background On November 13, 2000, Gallatin Steel Company, IPSCO Steel Inc., Nucor Corporation, Steel Dynamics, Inc., Weirton Steel Corporation, Bethlehem Steel Corporation, U.S. Steel Group (a unit of USX Corporation), National Steel Corporation, United Steelworkers of America, LTV Steel Company, Inc., and Independent Steelworkers Union (collectively “Domestic Producers”) initiated an antidumping investigation with Commerce. Certain HRCS Flat Products from Argentina, India, Indonesia, Kazakhstan, the Netherlands, the People’s Republic of China, Romania, South Africa, Taiwan, Thailand, and Ukraine, 65 FecLReg. 77,568, 77,568 (Dep’t Commerce Dec. 12, 2000) (notice of initiation of antidumping duty investigations) (“Initiation Notice”). The Domestic Producers alleged that imports of HRCS flat products from Argentina, India, Indonesia, Kazakhstan, the ^Netherlands, the People’s Republic of China, Romania, South Africa, Taiwan, Thailand, and Ukraine were being or likely to be sold at LTFV. Id. at 77,569. On December 4, 2000, Commerce initiated an investigation to determine whether certain HRCS flat products were being sold at LTFV in the United States. Prelim. Determ., 66 Fed.Reg. at 22,204. In their petition for unfair trade relief, the Domestic Producers identified China Steel and Yieh Loong as principal Taiwanese producers of the subject merchandise. Initiation Notice, 65 Fed.Reg. at 77,576. Commerce issued an antidumping duty questionnaire to China Steel and Yieh Loong requesting responses to sections A (General Information), B (Sales in the Home Market or to Third Countries), C (Sales to the United States), and D (Cost of Production) on January 4, 2001. Final Determ., 66 Fed.Reg. at 49,619; Letter from Robert James, Program Manager, Int’l Trade Admin., to Ablondi, Foster, Sobin & Davidow, P.C., P.R. Doc. 28, Pl.’s Ex. 2 at 2 (Jan. 4, 2001) (“Questionnaire I”). Commerce explicitly informed China Steel and Yieh Loong that “[i]f [either respondent were] unable to respond to this questionnaire within the specified time limits, [the respondent] must formally request an extension of time.” Questionnaire I, P.R. Doc. 28, Pl.’s Ex. 2 at 2. Questionnaire I directed China Steel to provide affiliated parties’ resale information if “sales to affiliates constituted more than five percent of total home market sales.” Final Determ., 66 Fed.Reg. at 49,621. That questionnaire defined “affiliated persons” according to Section 771(33) of the Tariff Act of 1930, as amended, and §§ 351.102(b) and 351.401(f) of the Department’s regulations. Questionnaire I, P.R. Doc. 28 at app. I. China Steel requested to be excused from reporting home market resales by affiliates on January 19, 2001, as sales to its affiliates, China Steel Global Trading Corporation and China Steel Chemical Corporation, constituted less than five percent of its total home market sales. Final Determ., 66 Fed.Reg. at 49,621. Commerce responded on January 29, 2001, stating that the agency could not make a determination based on the information China Steel provided, and requested China Steel to “document the total quantity of subject merchandise sold to all afBliated parties.” Id. China Steel and Yieh Loong submitted responses to section A of Questionnaire I on February 2, 2001. Id. at 49,619. The following day, China Steel and Yieh Loong requested a three week extension of time to complete sections B, C, and D of Questionnaire I, stating that the information required was extensive and complex, and the employees answering the questions had also been finalizing the respective companies’ accounts. Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, P.R. Doc. 38, Pl.’s Ex. 3 at 1 (Feb. 3, 2001). Commerce granted that request in part, extending the deadline to February 22, 2001, and warning the two companies that the statutory deadlines imposed on the agency were “mandatory, not optional in nature.” See Letter from Robert James, Program Manager, Int’l Trade Admin., to China Steel Corporation and Yieh Loong Enterprise, Co., Ltd., c/o Peter Koenig, Ablondi, Foster, Sobin & Davi-dow, P.C., P.R. Doc. 115, Pl.’s Ex. 9 at 1-2 (Apr. 25, 2001) (“Denial Letter”). China Steel and Yieh Loong again requested an additional week of time on February 14, 2001 for the same reasons described above to complete sections B and D of Questionnaire I. Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, P.R. Doc. 43, Pl.’s Ex. 4 (Feb. 14, 2001). On February 26, 2001, China Steel and Yieh Loong filed their responses to sections B, C, and D of Commerce’s Questionnaire I. Final Determ., 66 Fed.Reg. at 49,619. The following day, Commerce issued supplemental section A questionnaires to China Steel and Yieh Loong seeking, among other things, clarification of each companies’ relationship with other companies. See Letter from Robert James, Program Manager, Int’l Trade Admin., to Yieh Loong Enterprise, Co., Ltd., c/o Peter Koenig, Ablondi, Foster, Sobin & Davidow, P.C., C.R. Doc. 21, Def.’s Conf. Ex. 2 at 1, supp. questionnaire para. 5, 8, 9 (Feb. 27, 2001); Letter from Robert James, Program Manager, Int’l Trade Admin., to China Steel Corporation, c/o Peter Koenig, Ablondi, Foster, Sobin & Davidow, P.C., C.R. Doc. 22, Def.’s Conf. Ex. 3 at 1, supp. questionnaire para. 3-4 (Feb. 27, 2001). On March 15, 2001, Commerce issued supplemental sections B and C questionnaires to China Steel and Yieh Loong (collectively “Questionnaire II”), seeking missing product characteristics information. Final Determ., 66 Fed.Reg. at 49,620; Letter from Robert James, Program Manager, Int’l Trade Admin., to Yieh Loong Enterprise, Co., Ltd., c/o Peter Koenig, Ablondi, Foster, Sobin & Davidow, P.C., P.R. Doc. 69, Def.’s Ex. 2 (Mar. 15, 2001) (instructing that a “complete” response be provided by March 28, 2001) (emphasis in original) (‘YL’s Questionnaire II”). Commerce again requested that China Steel provide data containing “all affiliated parties’ resale information, [which includes sales by] (Yieh Loong, China Steel Chemical [Corporation], China Steel Global [Trading Corporation], Yieh Phui [Enterprise Co. Ltd.], [and] Yieh Hsing [Enterprise Co. Ltd.]) to the first unaffiliated party.” Final Determ., 66 Fed.Reg. at 49,621; see also Letter from Robert James, Program Manager, Int’l Trade Admin., to China Steel Corporation, c/o Peter Koenig, Ablondi, Foster, Sobin & Davidow, P.C., C.R. Doc. 27, Def.-Int. IPs Conf. Ex. 3 at 1, supp. questionnaire para. 3 (Mar. 15, 2001) (“CSC’s Questionnaire II”). Commerce further directed China Steel to “[fjully report the [product] characteristics of ‘leeway’ and overrun merchandise following the criteria specified in [the agency’s] [Questionnaire [I].” CSC’s Questionnaire II, C.R. Doc. 27, Def.-Int. IPs Conf. Ex. 3 supp. questionnaire para. 5. China Steel and Yieh Loong submitted their responses to the supplemental section A questionnaire on March 20, 2001 (“CSC’s Mar. 20 Response”). Final De-term., 66 Fed.Reg. at 49,619. On March 21, 2001 and March 26, 2001, China Steel and Yieh Loong submitted additional responses to accompany their March 20, 2001 submission. Id. Also on March 21, 2001, Commerce issued supplemental section D questionnaires to China Steel and Yieh Loong. Id. at 49,620. Both entities requested an extension of time to file their sections B, C, and D supplemental responses on March 22, 2001, arguing that the Department’s requests were extremely burdensome because of the short deadlines and complex nature of the issues and transactions. Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, P.R. Doc. 80, Pl.’s Ex. 6 (Mar. 22, 2001). Another extension of time was requested on March 30, 2001 for ten days in order for China Steel to prepare affiliate resale information pertaining to Commerce’s Questionnaire II, because the affiliates’ records were kept in a system from which China Steel could not easily extract the information. See Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, P.R. Doc. 85, Pl.’s Ex. 7 (Mar. 30, 2001). The two companies each filed responses to Questionnaire II on April 3, 2001. Final Determ., 66 Fed.Reg. at 49,620. China Steel and Yieh Loong then filed their responses to the supplemental section D questionnaires on April 9, 2001. Id. Questionnaire III was issued to China Steel and Yieh Loong on April 17, 2001 and April 18, 2001 with respect to each company’s sections B, C, and D responses, requesting that China Steel supply complete product characteristics and downstream sales information, and that Yieh Loong supply downstream sales’ narratives and supporting documentation for all expenses and adjustments. Id. On April 23, 2001, China Steel and Yieh Loong filed a request seeking a four day extension to file their responses to Commerce’s Questionnaire III. Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, P.R. Doc. 108, Pl.’s Ex. 8 at 2 (Apr. 23, 2001) (“Extension Request”). That same letter also requested an extension of the “preliminary and/or final” determinations to permit sufficient time for the two companies to defend their cases, given that the investigation was complex and the affiliated parties would not cooperate with Plaintiffs requests for resale information. Id. at 1-2. Nonetheless, the two corporations submitted their responses to Questionnaire III on April 23, 2001. Final De-term., 66 Fed.Reg. at 49,620. Commerce denied the four-day and preliminary determination time extension requests on April 25, 2001. Denial Letter, P.R. Doc. 115, Pl.’s Ex. 9 at 2. On May 3, 2001, Commerce published its preliminary determination of sales at LTFV. Prelim. Determ., 66 Fed.Reg. at 22,204. Among other things, Commerce concluded that China Steel was affiliated with Yieh Loong’s affiliates, Yieh Hsing Enterprise Co. Ltd. (“YH”), and Yieh Phui Enterprise Co., Ltd (“YP”), as a result of collapsing China Steel and Yieh Loong, and that China Steel was required to report those two affiliates’ downstream sales data. See id. at 22,207. Commerce also concluded that China Steel failed to cooperate to the best of its ability “[i]n light of China Steel’s repeated failure to provide affiliated sales information and ... all necessary product characteristics or to provide any meaningful explanation of why such data could not be provided.” Id. at 22,208. Accordingly, Commerce applied an adverse facts available dumping margin to sales made by the collapsed entity. Id A week later, on May 10, 2001, Commerce cancelled the sales and cost verifications for the two companies. Final Determ., 66 Fed.Reg. at 49,620 (internal citation omitted). On May 30 and 31, 2001, China Steel and Yieh Loong submitted additional responses to Commerce’s Questionnaire III. Id. Those responses subsequently were returned to the respective companies by Commerce because the Department found them untimely. Id. (internal citation omitted). On July 17, 2001, Commerce published a postponement of the final determination for this investigation. Certain HRCS Flat Products from Taiwan, 66 Fed.Reg. 37,-213, 37,214 (Dep’t Commerce July 17, 2001) (postponement of final determination for antidumping duty investigation) (“Postponement Notice”). The agency also delayed its final determination by four days in light of the tragic events of September 11, 2001. Final Determ., 66 Fed.Reg. at 49,618-19. Commerce published its affirmative final determination on September 28, 2001. Id. at 49,618. In rendering its affirmative LTFV determination, Commerce made several findings. First, Commerce found that China Steel was affiliated with Yieh Loong’s affiliates because “[c]ollapsed companies constitute a single entity and therefore affiliates of either company are affiliates of the collapsed entity.” Issues and Decision Mem., P.R. Doc. 151, Def.’s Ex. 8 at 6; see also Final Determ., 66 Fed.Reg. at 49,621. Accordingly, Commerce concluded that China Steel’s home market sales to affiliated parties constituted more than five percent of its total sales, thereby requiring China Steel to report all resale information. See Final Determ., 66 Fed.Reg. at 49,621. Second, Commerce determined that the use of facts available was appropriate pursuant to 19 U.S.C. § 1677e(a)(2)(A)-1677e(a)(2)(C) because CSC/YL “withheld information requested by the Department, failed to supply such information by the applicable deadlines and has significantly impeded this proceeding,” and also failed to request any modification of the reporting requirements. See id. at 49,620. In particular, Commerce found that CSC/ YL’s affiliated party resales responses were “incomplete, deficient, and inconsistent” because China Steel only reported downstream sales made after February 21, 2000 by Yieh Loong, YP, and YH. See Final Determ., 66 Fed.Reg. at 49,621. Moreover, Yieh Loong’s downstream sales information failed to provide narratives and supporting documentation for all expenses and adjustments. Id. Commerce concluded that Plaintiffs product characteristics data contained deficiencies because the information failed to describe the “quality, carbon, yield strength, thickness, and width [characteristics for] a significant percentage of its home market sales,” and that such merchandise was “prime quality,” which could be matched to U.S. sales of prime quality merchandise. See id. at 49,621-22. Commerce stated that those deficiencies precluded the sales data from being used for cost tests, model matching, or price comparisons. Id. at 49,622. Without this information, the agency stated that it was unable to accurately calculate a dumping margin. Id. at 49,621. Finally, Commerce concluded that the sales information provided by Plaintiff overall “was too incomplete to form a reliable basis for making a determination and that [Plaintiff] has not acted to the best of its ability in providing information.” Id. at 49,620. Third, Commerce determined that China Steel failed to cooperate to the best of its ability because it repeatedly ignored instructions to submit complete product characteristics and accurate downstream sales data, and “never provided alternatives or reasonable explanations for why it could not report all downstream sales.” Id. at 49,622. Without this information, Commerce stated that it was unable to calculate an accurate margin, use China Steel’s home database to match sales of identical or most similar products, or properly perform a cost test for home market sales. Id. Commerce also noted that Plaintiff “repeatedly told the Department that the missing information would be forthcoming.” Id. at 49,620. As Plaintiffs deficient responses affected a “significant” portion of its responses, Commerce found the submitted data unusable for purposes of calculating a dumping margin. Id. at 49,622. Commerce therefore determined that the application of adverse facts available was appropriate pursuant to 19 U.S.C. § 1677e(a)(2)(B), (b). Id. at 49,620. Accordingly, Commerce assigned Plaintiff an adverse facts available dumping margin of 29.14 percent. Id. at 49,622. II. Standard of Review In reviewing final determinations in an-tidumping duty investigations, the Court will hold unlawful those agency determinations which are “unsupported by substantial evidence on the record, or otherwise not in accordance with law.” 19 U.S.C. § 1516a(b)(l)(B)(I) (2000). III. Discussion There are four issues presented. The Court must determine whether: (1) Commerce’s affiliation determination is supported by substantial evidence and in accordance with law, (2) Commerce’s decision to apply facts available is in accordance with law, (3) Commerce’s decision to use adverse facts available is supported by substantial evidence and in accordance with law, and (4) Commerce’s conduct during the investigation was arbitrary and capricious, or an abuse of discretion. A. Affiliation Commerce concluded that CSC/YL was affiliated with YH, YP, and Persistence Hi-Tech Materials Inc. (“Persistence”) pursuant to 19 U.S.C. §§ 1677(38)(F), (G) on the basis of the following evidence: (1) Yieh Loong, aware of the statutory definition of “affiliated parties,” conceded affiliation with YH, YP, and Persistence in its section A questionnaire responses; (2) Yieh Loong, YH, YP, and Persistence shared a common chairman of the board; (3) Taiwanese law grants “extensive power” to chairmen of the board; and (4) Yieh Loong, YH, and YP each own a minority stock interest in one another. Issues and Decision Mem., P.R. Doc. 151, Def.’s Ex. 8 at 6-7; Dep’t of Commerce Mem. from Patricia Tran to File, Certain HRCS Flat Products from Taiwan — China Steel Corporation (China Steel), Yieh Loong Enterprise (Yieh Loong), and affiliated resellers, C.R. Doc. 50, Def.’s Conf. Ex. 4 at 2 (Apr. 19, 2001) (“Affiliated Resellers Mem.”). In reaching that conclusion, Commerce first found that Yieh Loong is affiliated with YH, YP, and Persistence. Issues and Decision Mem., P.R. Doc. 151, Def.’s Ex. 8 at 7. Commerce then concluded that “China Steel is affiliated with Yieh Loong’s affiliates,” because “[c]ollapsed companies constitute a single entity and therefore affiliates of either company are affiliates of the collapsed entity.” See id. at 6-7. In support of its determination, the Department cites Stainless Steel Sheet and Strip in Coils from Germany, 64 Fed.Reg. 30,710 (Dep’t Commerce June 8, 1999) (final determination of sales at LTFV). Issues and Decision Mem., P.R. Doc. 151, Def.’s Ex. 8 at 7. Plaintiff challenges Commerce’s conclusion that it is affiliated with YH, YP, and Persistence, claiming that CSC/YL does not “control” the resellers’ pricing. See PL’s Br. Supp. Mot. J. Agency R. at 15 (“PL’s Br.”). Plaintiff argues that control is lacking for several reasons. First, as stated in its certified statement to Commerce, Plaintiff claims that the common chairman between Yieh Loong, YH, YP, and Persistence is not responsible for pricing or daily operations, but rather meets with the board of directors several times a year to handle macroeconomic and investment issues. Id. at 15-16. Second, although Yieh Loong, YH, and YP retain a minority ownership interest of less than three percent in each other, the common chairman only has influence to the extent of that ownership percentage. Id. at 17. Third, Plaintiff asserts that “[a] party’s statements on affiliation, including in financial statements” do not support Commerce’s affiliation determination. Id. at 18. Plaintiffs final argument contends that it is not required, as a matter of law, to submit pre-affiliation downstream sales data where China Steel became affiliated with Yieh Loong, and purportedly in turn to YP, YH, and Persistence only on February 21, 2000, a point almost five months into the POI. PL’s Br. at 20. Affiliation is defined statutorily at 19 U.S.C. § 1677(33), stating, in relevant part: [t]he following persons shall be considered to be “affiliated” or “affiliated persons:” (F) Two or more persons directly or indirectly controlling, controlled by, or under common control with, any person. (G) Any person who controls any other person and such other person. 19 U.S.C. § 1677(33); see also 19 C.F.R. § 351.102(b) (2001) (defining “[affiliated person; affiliated parties” according to 19 U.S.C. § 1677(33)). The statute further expounds that “a person shall be considered to control another person if the person is legally or operationally in a position to exercise restraint or direction over the other person.” 19 U.S.C. § 1677(33); see also Uruguay Round Agreements Act, Statement of Administration Action, H.R. Doc. No. 103-465 at 838 (“SAA”). To determine whether “control” exists, Commerce’s regulations direct the agency to consider the following factors, “among others: corporate or family groupings; franchise or joint venture agreements; debt financing; and close supplier relationships.” 19 C.F.R. § 351.102(b). Commerce, however, is precluded from finding “control” on the basis of those factors “unless the relationship has the potential to impact decisions concerning the ... pricing, ... of the subject merchandise.” Id. Commerce shall also “consider the temporal aspect of a relationship in determining whether control exists; normally, temporary circumstances will not suffice as evidence of control.” 19 C.F.R. § 351.102(b); see also Hontex Enter., Inc. v. United States, 248 F.Supp.2d 1323, 1343 (CIT 2003). Neither the statute nor Commerce’s regulations, however, prescribe how Commerce should determine when a party is affiliated with a collapsed entity. Thus, the Court must consider whether Commerce’s affiliation determination is based on a permissible construction of the anti-dumping statute. See AK Steel Corp. v. United States, 22 CIT 1070, 1084-85, 34 F.Supp.2d 756, 767-68 (1998). Plaintiff claims that the existence of a common chairman cannot support a determination of “control” here because that individual is not responsible for pricing or daily operations, but rather meets with the board of directors several times a year to discuss macroeconomic and investment issues. Pl.’s Br. at 15; see also Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, C.R. Doc. 54, Pl.’s Conf. Ex. - 9 supp. questionnaire para. 1 (Apr. 23, 2001) (“YL’s Apr. 23 Response”) (certifying that “[t]he President [instead of the board] makes the final determinations as to the pricing and slab purchasing of Yieh Loong”). In support of that argument, Plaintiff contends that Commerce erroneously failed to discuss Taiwan Company Law Article 193, which requires listed companies, such as China Steel and Yieh Loong, to sell to affiliates at the same market price as non-affiliates in order to avoid price controls and conflicts of interest. PL’s Br. at 15-17. Taiwan Company Law Article 193 deems directors personally liable to the company for causing loss or damage for violations of the law or the company’s articles of incorporation. Investment Laws of the World: Taiwan, supra note 9. Plaintiffs claim misstates the anti-dumping statute. Rather than requiring actual exercise of control, the statute only requires that a person is “legally or operationally in a position to exercise restraint or direction over the other person.” 19 U.S.C. § 1677(33); SAA at 838 (same); see also Ta Chen Stainless Steel Pipe, Ltd. v. United States, 23 CIT 804, 813, 1999 WL 1001194 (1999) (“The statute focuses on the capacity to control, rather than on the actual exercise of control.”) (citing Ferro Union, Inc. v. United States, 23 CIT 178, 192, 44 F.Supp.2d 1310, 1324 (1999)). As stated by Commerce in its explanatory comments to its final rule, the agency “focus[es] on relationships that have the potential to impact decisions concerning production, pricing or cost. This does not mean however, that proof is required that a relationship in fact has had such. an impact.” Antidumping Duties; Countervailing Duties, 62 Fed.Reg. 27,296, 27,-297-98 (Dep’t Commerce May 19, 1997) (final rule). In this case, Commerce did not base its finding of control on actual proof that the common chairman influences the pricing decisions of YH, YP, and Persistence. Instead, Commerce apparently concluded that the common chairman was operationally in a position to affect pricing decisions, because Taiwan law grants extensive power to the chairman of the board. See Issues and Decision Mem., P.R. Doc. 151, Defi’s Ex. 8 at 6-7. The record reveals that Taiwanese law generally extends chairmen of the board “ ‘the power to perform every act in connection with the business operations of the company,’ ” and in practice, “ ‘may engage in significant transactions without seeking approval of the company’s board of directors.’ ” Affiliated Resellers Mem., C.R. Doc. 50, Def.’s Conf. Ex. 4 at 2 (quoting Paul Cassingham and Nicholas Chen, Taiwan-Joint Ventures in an Uncommon Law Jurisdiction, Int’l Tax Rev. (1992)); see also Investment Laws of the World: Taiwan, supra note 9 at art. 202 (granting the board of directors the power to transact all of the company’s business). The record also reveals that Taiwanese law grants chairmen the power to call and direct board meetings. See Investment Laws of the World: Taiwan, supra note 9 at art. 208, 203 (stating that “[t]he chairman of the board of directors shall internally preside at the meetings of .... the board of directors” and that “[mjeetings of the board of directors shall be convened by the chairman of the board”). Finally, the record indicates Yieh Loong admitted that its board of directors conform to these responsibilities. YL’s Apr. 28 Response, C.R. Doc. 54 at 2 (“Since Yieh Loong is a company duly organized and existing under the law of [Taiwan], it follows [Taiwan] Company Law with respect to the responsibilities of the Board of Directors.”). Thus, the Court finds that Commerce’s determination that the common chairman was operationally in a position to exercise direction over pricing decisions is supported by substantial evidence. The Department’s final determination and supporting memoranda fail to explicitly address Article 193. It can be presumed, however, that the agency considered this article in light of the fact that the Department directly discusses other articles of Taiwan Company Law in rendering its final determination. See Issues and Decision Mem., P.R. Doc. 151, Def.’s Ex. 8 at 6-7; China Nat’l Mach. Imp. & Exp. Corp. v. United States, slip. op. 03-16 at 19 (CIT Feb. 13, 2003) (“[T]he agency is presumed to have considered all of the evidence in the record, and the burden is on the plaintiff to prove otherwise.”) (internal citations omitted); see also Bowman Transp., Inc. v. Ark.-Best Freight Sys., Inc., 419 U.S. 281, 286, 95 S.Ct. 438, 42 L.Ed.2d 447 (1974) (holding that the Court may “uphold a decision of less than ideal clarity if the agency’s path may reasonably be discerned”) (internal citation omitted). Even though Article 193 seems to support Plaintiffs certified statement that the common chairman does not “control” pricing or daily operations, Commerce determined that the common chairman was operationally in a position of control under Taiwanese law. As Commerce ultimately bears the responsibility of weighing the evidence, the Court may not substitute its judgment for that of the agency. See Corus Staal BV v. United States, slip. op. 03-25 at 11 (CIT Mar. 7, 2003). Even if there is some evidence which detracts from the agency’s conclusions, the Court need only determine whether the Department’s conclusions are substantially supported by the record. See id.; Olympia Indus., Inc., 22 CIT at 389, 7 F.Supp.2d at 1000 (citing Atl. Sugar, Ltd. v. United States, 744 F.2d 1556, 1563 (Fed.Cir.1984)). Plaintiffs second argument contends that control is lacking because the common chairman only has the power to influence the board of director’s decisions to the extent of the shares his company owns, which in this case is less than 3 percent. Pl.’s Br. at 17. Plaintiffs argument again incorrectly states the statutory requirements, as it focuses only on a finding of actual control, rather than the capacity for control. As such, the Court finds this argument lacks merit. Plaintiffs third argument that a party’s affiliation statements, including those made in financial statements, are not substantial evidence of affiliation is unfounded. In fact, only one of the four agency determinations cited in Plaintiffs Brief lends support for CSC/YL’s claim, but even that determination only stands for the limited proposition that admissions of affiliation contained in an entity’s financial statements alone insufficiently establish affiliation. Certain Hotr-Rolled Flatr-Rolled Carbon-Quality Steel Products from Brazil, 64 Fed.Reg. 38,756, 38,769 (Dep’t Commerce July 19, 1999) (notice of final determination of sales at LTFV) (“Certain Steel Products from Brazil”). Thus, the Court finds Plaintiffs third argument also lacks merit. Plaintiffs final contention is that it is not required, as a matter of law, to submit pre-affiliation downstream sales data where China Steel became affiliated with Yieh Loong, and purportedly in turn to YP, YH, and Persistence, only on February 21, 2000. Pl.’s Br. at 20. Commerce’s own regulation requires that it consider the temporal aspect of a relationship in determining whether control exists. 19 C.F.R. § 351.102(b). In Hontex Enter., Inc., 248 F.Supp.2d at 1343-44, the Court refused to sustain Commerce’s determination where the agency failed to address the temporal aspect of the entities’ relationships, and explain why that factor was not necessary to its determination. Here, too, Commerce has failed to address the temporal aspect of the relevant parties’ relationships, or to explain why that factor is not necessary to its determination. Accordingly, the Court cannot sustain Commerce’s determination. Torrington Co. v. United States, 82 F.3d 1039, 1049 (Fed.Cir.1996) (“Commerce, like other agencies, must follow its own regulations.”) (citing Fort Stewart Sch. v. Fed. Labor Relations Auth., 495 U.S. 641, 654, 110 S.Ct. 2043, 109 L.Ed.2d 659 (1990) (internal citation omitted)). On remand, Commerce will have the opportunity to reconsider the temporal aspect of the pertinent parties’ relationships. The Court therefore finds aspects of Commerce’s determination that Yieh Loong is affiliated with YH, YP, and Persistence, and that China Steel is affiliated with Yieh Loong’s affiliates, supported by substantial evidence. The Court, however, remands the decision because the agency failed to consider the temporal aspect of the parties’ relationships, and as such, finds the agency’s determination not in accordance with law. B. Facts Otherwise Available The second issue concerns Commerce’s decision to apply facts otherwise available. Commerce determined that the application of facts available was appropriate in this ease pursuant to 19 U.S.C. § 1677e(a)(2)(A)-(C), because CSC/YL “withheld information requested by the Department, failed to supply such information by the applicable deadlines and has significantly impeded this proceeding,” and also faded to request any modification of the reporting requirements with respect to the deficient downstream sales and product characteristics information. See Final Determ., 66 Fed.Reg. at 49,620. In particular, Commerce found deficiencies in the downstream sales and product characteristics information submitted by Plaintiff in response to the agency’s Questionnaires I, II, and III. See id. Commerce concluded that CSC/YL’s affiliated party resales responses were “incomplete, deficient, and inconsistent” because China Steel only reported downstream sales made after February 21, 2000 by Yieh Loong, YP, and YH. See id. at 49,621. Moreover, Yieh Loong’s downstream sales information failed to provide narratives and supporting documentation for all expenses and adjustments. Id. Commerce concluded that Plaintiffs product characteristics data contained deficiencies because the information failed to describe the “quality, carbon, yield strength, thickness, and width [characteristics for] a significant percentage of its home market sales,” and that such merchandise was “prime quality,” which should be matched to U.S. sales of prime quality merchandise. See id. at 49,621-22. Plaintiff challenges Commerce’s facts otherwise available determination as not in accordance with law. See Pl.’s Br. at 22. Plaintiff raises several arguments supporting that contention. First, Plaintiff contends that Commerce failed to provide Yieh Loong notice and an opportunity to remedy China Steel’s deficient information prior to applying facts available, because Commerce did not notify Yieh Loong of China Steel’s deficient downstream sales and missing product characteristics data until the agency decided to collapse the two entities in its preliminary determination, and because Commerce would not accept any additional information after such date. Id. (citing Case Brief of Yieh Loong and China Steel Corporation before the U.S. Dep’t of Commerce, P.R. Doc. 140, PL’s Ex. 14 at 8 (“Case Br.”)). Second, Plaintiff claims it notified Commerce in its first response to sections B, C, and D that it was unable to report certain home market “leeway” overrun product characteristics in accordance with 19 U.S.C. § 1677m(c)(l), because that information was not readily available. PL’s Br. at 30 (citing Letter from Peter Koenig, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, C.R. Doc. 17, PL’s Conf. Ex. 3 at 5-6 (Feb. 26, 2001) (“CSC’s Feb. 26 Response”)). Plaintiff also claims that it notified Commerce of the problems it encountered in collecting downstream sales information. PL’s Br. at 30 (citing Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, C.R. Doc. 43, PL’s Conf. Ex. 8 at 2 (Apr. 10, 2001) (“CSC’s Apr. 10 Letter”)); Extension Request, P.R. Doc. 108, PL’s Ex. 8 at 2. Thus, Plaintiff argues that Commerce was required to simplify its requests for information and offer assistance. See PL’s Br. at 30. Commerce responds that Plaintiff failed to provide a full explanation of its difficulty meeting reporting requirements and to suggest alternative forms in which it was capable of providing the requested information. Def.’s Mem. Opp’n to Mot. J. Agency R. at 30 (“Def.’s Mem.”). Last, Plaintiff argues that Commerce should have considered its deficient data because CSC/YL acted in accordance with 19 U.S.C. § 1677m(e). PL’s Br. at 30-31. Title 19 U.S.C. § 1677e(a) permits Commerce to use “facts otherwise available” in reaching determinations where “necessary information is not available on the record,” or an interested party withholds requested information, fails to submit the requested information by the deadline or provide such information in the form and manner requested, significantly impedes an investigation, or provides the requested information in an unverifiable form. 19 U.S.C. § 1677e(a). Before resorting to facts available, however, the Department is required to comply with the notice and remedial requirements of § 1677m(d). Id. Nonetheless, if the remedial response or explanation is found unsatisfactory or untimely, the Department may, subject to § 1677m(e), “disregard all or part of the original and subsequent responses” in favor of facts available. 19 U.S.C. § 1677m(d). If Commerce finds that an interested party failed to provide requested information by the deadline or in the form and manner requested, Commerce’s use of facts available is subject to 19 U.S.C. § 1677m(c)(l) and (e). 19 U.S.C. § 1677e(a)(2)(B). Subsection (e) requires Commerce to consider deficient information if the respondent satisfies five enumerated criteria. See supra note 18. Subsection (c) requires a party to promptly notify Commerce as to why it cannot comply with the agency’s questionnaire. 19 U.S.C. § 1677m(c)(l). That subsection also requires parties to suggest alternative forms in which they are able to comply with the request. Id. In the instant case, neither China Steel nor Yieh Loong individually contest Commerce’s efforts to comply with § 1677m(d) prior to the preliminary determination in which the two entities were collapsed. Put differently, Plaintiff concedes that Commerce, in accordance with § 1677m(d), promptly informed each entity of their respective deficiencies by issuing supplemental questionnaires requesting the deficient information. See Pl.’s Br. at 22; see also Letter from Robert James, Program Manager, Int’l Trade Admin., to China Steel Corporation, c/o Peter Koenig, Ablondi, Foster, Sobin & Davidow, P.C., C.R. Doc. 22, Def.’s Conf. Ex. 3 (Feb. 27, 2001); YL’s Questionnaire II, P.R. Doc. 69, Def.’s Ex. 2. At the point at which Commerce collapsed China Steel and Yieh Loong, the two companies were no longer treated as separate legal entities. Rather, China Steel and Yieh Loong collectively constituted a single “producer” pursuant to 19 U.S.C. § 1677(28) for purposes of conducting the antidumping investigation and calculating a dumping margin. Final Determ., 66 Fed.Reg. at 49,620; see also Antidumping Duties; Countervailing Duties, 61 Fed.Reg. 7,308, 7,330 (Dep’t Commerce Feb. 27, 1996) (proposed rule) (stating that upon collapsing multiple separate legal entities, Commerce treats the selected entities as a single entity for calculation of a single weighted-average dumping margin). As a result, Yieh Loong is not entitled to separately receive notice or remedial opportunities after the two entities were collapsed, as Yieh Loong is not an individual or separate producer in the investigation. Thus, the Court finds Commerce’s actions consistent with § 1677m(d). To support its second argument, its § 1677m(c)(l) contention, Plaintiff points to responses indicating that it coded the requested product characteristics data in new columns because such information lacks “specific record.” CSC’s Feb. 26 Response, C.R. Doc. 17, Pl.’s Conf. Ex. 3 at 5-6. With respect to the downstream sales information, Plaintiff points to responses indicating that it “had pushed hard to get [YH] to fully report its resale data,” and that YH was unable to submit complete data because of financial cutbacks. CSC’s Apr. 10 Letter, C.R. Doc. 43, Pl.’s Conf. Ex. 8 at 2. Plaintiffs two responses do not meet the threshold requirements of 19 U.S.C. § 1677m(c)(l), as Plaintiff neither explains in detail the difficulties it experienced, nor suggests alternatives for supplying the deficient information. Compare Kawasaki Steel Corp. v. United States, 24 CIT 684, 691, 110 F.Supp.2d 1029, 1036 (2000) (holding that respondent failed to provide a full explanation why requested information could not be submitted and failed to suggest alternatives for providing such information where the respondent simply asked to be excused from answering a section of the questionnaire) with World Finer Foods, Inc. v. United States, 24 CIT 541, 542-44, 2000 WL 897752 (2000) (holding that respondent Arrighi provided a detailed explanation in accordance with § 1677m(c) when the company explained to Commerce that it ceased exportation of pasta to the United States and was unable to submit full responses to the agency’s questionnaire because the company was not financially in a position to spare personnel to compose such responses, and then offered to supply limited information the Department might find worthwhile or helpful). In fact, the record suggests that Plaintiff was capable of complying with the Department’s requests, because Plaintiff asked for numerous extensions of time in order to collect and submit the requested information. E.g., Final Determ., 66 Fed. Reg. at 49,620 (stating that Plaintiff “repeatedly told the Department that the missing information would be forthcoming”); Supplemental Section B Response from China Steel Corporation before the Int’l Trade Admin., P.R. Doc. 92, Def.-Int. II’s Ex. 6 para. A3, (seeking an extension of time to file the deficient downstream sales information with Plaintiffs supplemental section D responses), A4 (indicating that product characteristics such as “overrun, prime, carbon, yield strength etc. can be identified from the production record, inventory record as well as the product code system ... while ... paint, thickness, width, cut-to-length, pickled, edge trim and patterns in relief can be identified with customers’ orders”) (Apr. 3, 2001); Letter from Peter Koenig and Kristen Smith, Ablondi, Foster, Sobin & Davi-dow, P.C., to U.S. Sec’y of Commerce, C.R. Doc. 52, PL’s Conf. Ex. 10 at 5-6 (Apr. 23, 2001) (“CSC’s Apr. 23 Response”) (describing Plaintiffs efforts to collect the information and expressly requesting the opportunity “to refine the data submitted before making the final determination”). Moreover, Plaintiff also claims that it ultimately, albeit tardily, submitted all of the deficient data. See Pl.’s Br. at 30. Because Plaintiff failed to provide a full, detailed explanation and suggest alternatives for providing the information, however, the Court finds Commerce’s duty to “assist interested parties experiencing difficulties” was not triggered. World Finer Foods, 24 CIT at 544, 2000 WL 897752 (internal citation omitted). Contrary to Plaintiffs third argument, Commerce ultimately rejected Plaintiffs submitted responses because it failed to provide complete product characteristics and accurate downstream sales informátion. See Final Determ., 66 Fed.Reg. at 49,620-21. Commerce concluded that Plaintiffs submitted data were “too incomplete to form a reliable basis for making a determination” pursuant to 19 U.S.C. § 1677m(e)(3). Id. at 49,620. Without the requested data, Commerce stated that it was unable to calculate an accurate margin, nor could it use China Steel’s home market database to match sales of identical or most similar products, compare prices of the merchandise, or properly perform a cost test for home market sales. Id. at 49,622. Because Commerce is charged with calculating dumping margins “ ‘as accurately as possible,’ ” Lasko Metal Prods. Inc. v. United States, 43 F.3d 1442, 1446 (Fed.Cir.1994) (quoting Rhone Poulenc, Inc. v. United States, 899 F.2d 1185, 1191 (Fed.Cir.1990)), and because the agency was inhibited from doing so without the requested information, the Court finds Commerce’s decision to apply facts available in accordance with law. C. Adverse Facts Available The third issue concerns Commerce’s application of adverse facts available. The Department concluded that Plaintiff “has not cooperated by acting to the best of its ability.” Final Determ., 66 Fed.Reg. at. 49,620-21. Commerce reached this conclusion because China Steel repeatedly ignored instructions to submit complete product characteristics and accurate downstream sales data, and “never provided alternatives or reasonable explanations for why it could not report all downstream sales.” Id. at 49,622. This information was necessary to calculate an accurate margin, to match sales of identical or most similar products, and to perform a cost test for home market sales. Id. Commerce also noted that Plaintiff “repeatedly told the Department that the missing information would be forthcoming.” Id. at 49,620. As CSC/YL’s deficient responses affected a “significant” portion of its responses, Commerce found the submitted data unusable for purposes of calculating a margin. Id. at 49,622. Commerce therefore determined that the application of adverse facts available was appropriate under 19 U.S.C. § 1677e(a)(2)(B), 1677e(b). Id. Plaintiff challenges Commerce’s decision to apply adverse facts available as unsupported by substantial evidence and not in accordance with law, asserting that the agency merely repeated that Plaintiff had problems in timeliness and completeness without finding that its refusal to cooperate was willful. Pl.’s Br. at 12, 22, 29. Plaintiff further argues that the Department failed to consider the difficulties Plaintiff experienced in tracing the requested product characteristics data and extracting and collecting the requested affiliate reseller information. See id. at 13. Last, Plaintiff contends that Commerce failed to provide it with a meaningful opportunity to respond to the Department’s requests for product characteristics and affiliate downstream sales data. Pl.’s Br. at 23. Once Commerce determines that facts available is warranted, § 1677e(b) permits Commerce to apply an “adverse inference” if the Department makes an additional finding that a party has “failed to cooperate by not acting to the best of its ability to comply with a request for information.” 19 U.S.C. § 1677e(b); see also Fujian Mach. and Equip. Imp. & Exp. Corp. v. United States, 25 CIT-,-, 178 F.Supp.2d 1305, 1332 (2001) (internal citations omitted). This finding must be “reached by ‘reasoned decisionmaking,’ including ... a reasoned explanation supported by a stated connection between the facts found and the choice made.” Elec. Consumers Res. Council v. Fed. Energy Regulatory Comm’n, 747 F.2d 1511, 1513 (D.C.Cir.1984) (citing Burlington Truck Lines, Inc. v. United States, 371 U.S. 156, 168, 83 S.Ct. 239, 9 L.Ed.2d 207 (1962)). Otherwise, “the Department’s decision-making process will be arbitrary and capricious.” Steel Auth. of India, Ltd. v. United States, 25 CIT -, -, 149 F.Supp.2d 921, 929 (2001). In making its determination that an interested party did not act “‘to the best of its ability,’ [Commerce] cannot merely recite the relevant standard or repeat its facts available finding.” Steel Auth. of India, Ltd., 25 CIT at-, 149 F.Supp.2d at 930 (internal citation omitted); see also Kawasaki Steel Corp., 24 CIT at 689, 110 F.Supp.2d at 1034 (“It has been well established by the court that a ‘mere recitation of the relevant [adverse facts available] standard is not enough for Commerce to satisfy its obligation under the statute.’ ”) (internal citation omitted). Rather, to satisfy its statutory obligations, the Department must be explicit in its reason for applying adverse inferences. See Ferro Union, Inc., 23 CIT at 200, 44 F.Supp.2d at 1331. For the Department’s decision to be supported by substantial evidence, Commerce must clearly articulate “ ‘why it concluded that a party faded to act to the best of its ability, and explain why the absence of this information is of significance to the progress of [the agency’s] investigation.’” Nippon Steel Corp. v. United States, 24 CIT 1158, 1170, 118 F.Supp.2d 1366, 1378 (2000) (“Nippon Steel Corp. I”) (quoting Mannesmannrohren-Werke AG v. United States, 23 CIT 826, 839, 77 F.Supp.2d 1302, 1313-14 (1999)). Commerce’s explanation must include, “[a]t a minimum,” a determination “that a respondent could comply, or would have had the capability of complying if it knowingly did not place itself in a condition where it could not comply.” Nippon Steel Corp. I, 24 CIT at 1171, 118 F.Supp.2d at 1378-79 (internal citation omitted). Furthermore, Commerce “must also find either a willful decision not to comply or behavior below the standard for a reasonable respondent.” 24 CIT at 1171, 118 F.Supp.2d at 1379. Here, Commerce appears to conclude that Plaintiff could comply with the agency’s requests. Final Determ., 66 Fed.Reg. at 49,620-21 (noting that Plaintiff “repeatedly told the Department that the missing information would be forthcoming” and that Plaintiff failed to provide any proof that it was unable to comply with the requests); see also Bowman Transp., Inc., 419 U.S. at 286, 95 S.Ct. 438 (holding that the Court may “uphold a decision of less than ideal clarity if the agency’s path may reasonably be discerned”). Commerce’s decision, however, failed to make the required additional finding that Plaintiff failed to act to the best of its ability. Commerce neglected to explain or analyze whether Plaintiff willfully decided not to comply with its requests, or alternatively, whether Plaintiffs behavior fell below the standard for a reasonable respondent. See Nippon Steel Corp. I, 24 CIT at 1170-71, 118 F.Supp.2d at 1378-79. Instead, Commerce supports its use of adverse facts available by repeating its facts available reasoning, although using slightly different words. Compare Final Determ., 66 Fed.Reg. at 49,622 (finding that China Steel failed to cooperate to the best of its ability because it repeatedly ignored the agency’s instructions to submit downstream sales and product characteristics data, and never provided alternatives or explanations for why it could not report the information) with id, at 49,620-21 (holding that use of facts available was proper because Plaintiff withheld and failed to supply downstream sales and product characteristic information requested by the Department without seeking modification of the reporting requirements). In so doing, Commerce conflates the prerequisites for use of facts available with the additional findings required to use an adverse inference. See Nippon Steel Corp. v. United States, 25 CIT-,-, 146 F.Supp.2d 835, 840 (2001) (“Commerce may not in this manner ‘simply repeat[] its 19 U.S.C. § 1677e(a)(2)(B) finding, using slightly different words,’ in lieu of making the requisite additional findings before drawing an adverse inference.”) (citing Borden I, 4 F.Supp.2d at 1246); see also Steel Auth. of India, Ltd., 25 CIT at -, 149 F.Supp.2d at 930; Kawasaki Steel Corp., 24 CIT at 689, 110 F.Supp.2d at 1034 (internal citations omitted). The Court therefore finds the Department’s “best of ability” determination not in accordance with law. See Steel Auth. of India, Ltd., 25 CIT at-, 149 F.Supp.2d at 930-31. The Department’s “best of ability” determination fails for an additional reason. In its Case Brief before Commerce, Plaintiff described the difficulties it experienced in gathering and submitting the requested information. Case Brief, P.R. Doc. 140, Pl.’s Ex. 14 at 2-3 (stating that “the case is highly complex, involving over 100,000 transactions from nine separate sales data bases, about three million individual figures,” and multiple tracings through up to 70 transactions for requested product characteristics). The Department, however, fails to address this claim in reaching its “best of ability” determination. As “the agency must examine the relevant data and articulate a satisfactory explanation for its action including a ‘rational connection between the facts found and the choice made,’ ” Commerce failed to clearly identify its reasons for discounting Plaintiffs claims in making its best of ability determination. Motor Vehicle Mfrs. Ass’n, 463 U.S. at 43,103 S.Ct. 2856 (internal citation omitted). CSC/YL’s last argument contends that Commerce failed to afford Plaintiff a meaningful opportunity to respond to the agency’s requests to submit the data in question. Generally, Commerce affords interested parties at least 30 days to respond to the full initial questionnaire from the date of receipt. 19 C.F.R. § 351.301(c)(2)(iii). Notwithstanding that regulation, our case law has established that “parties must be given a reasonable and meaningful opportunity to participate in the review and provide complete responses.” Mitsui & Co. v. United States, 18 CIT 185, 202 (1994) (internal citation omitted). In Am. Silicon Tech. v. United States, 24 CIT 612, 624-25, 110 F.Supp.2d 992, 1003 (2000), the Court found that Commerce’s use of adverse facts was inappropriate because it was “not clear” that the “numerous opportunities” afforded to respondent Eletrosilex were meaningful opportunities to respond. The Department in that case issued an initial questionnaire and a supplemental questionnaire, to which Eletrosilex responded promptly. 24 CIT at 620, 110 F.Supp.2d at 998-99. Thereafter, Commerce sought additional information on “certain topics” by issuing a second and third questionnaire that required responses within one week of issuance, because of the statutory deadline for filing the preliminary decision. 24 CIT at 620, 110 F.Supp.2d at 999. Eletrosilex failed to respond to either supplemental questionnaire. Id. Instead, the respondent informed the Department that it was being acquired, and that it was unable to file timely responses to the supplemental questionnaires because of management reviews and changes in staffing. Id. The Court found that it was unclear whether Plaintiff was afforded a meaningful opportunity to respond, because the questionnaires required responses within one week of issuance in light of the approaching preliminary determination deadline, and Ele-trosilex notified the agency upon receipt of the questionnaires that it was being acquired and that it was unable to submit timely responses because of management reviews and staffing changes. 24 CIT at 624-25,110 F.Supp.2d at 1002-03. Similarly, in Mitsui & Co., 18 CIT at 202, the Court held that Commerce failed to afford respondent a meaningful opportunity to respond to the Department’s requests because the agency requested 5 years of information to be submitted in 83 days, and the Department failed to provide the respondent notice of the alleged deficiencies in its submission. The Court in Melex USA, Inc. v. United States further held that Commerce’s resort to “best information available” was not in accordance with law because the respondents were expected to submit data covering several years of sales which occurred over ten years before the initiation of the investigation, and the Department failed to give some indication whether the information submitted satisfied the agency’s requests. See 19 CIT 1180, 1142, 899 F.Supp. 632, 642 (1995) (indicating the investigation was initiated in April 1991 for the period of July 1,1976 through June 10,1980). The instant case, however, is factually dissimilar from our “meaningful opportunity” jurisprudence. Here, it is undisputed that Commerce notified Plaintiff of its deficient Questionnaire I responses. Thereafter, Commerce continued to seek the same product characteristics and downstream sales data, providing Plaintiff with notice of deficiencies and issuing repeated supplemental questionnaires. Even though Plaintiff was only given several days to complete Commerce’s Questionnaires II and III, Plaintiff, in fact, received a total of more than four months to respond to Commerce’s request for data describing sales which occurred within the same year of the Department’s initiation of the antidumping investigation. The Court therefore finds that Commerce afforded Plaintiff a meaningful opportunity to respond to the Department’s requests. Accordingly, the Court remands Commerce’s adverse facts available decision so that the Department may make specific findings as to whether CSC/YL willfully decided not to cooperate or behaved below the standard of a reasonable respondent, or otherwise reconsider its decision to apply an adverse inference in choosing the available data to calculate the dumping margin. D. Additional Arguments Contesting Commerce’s Application of Adverse Facts Available 1. “Overrun” Product Characteristics Plaintiff also argues that Commerce may not resort to adverse facts available because the missing product characteristics data are “insignificant or irrelevant.” Pl.’s Br. at 6. Plaintiff asserts three arguments in support of its contention. First, Plaintiff challenges Commerce’s conclusion that the “leeway overrun” merchandise in question is “prime quality merchandise,” which should be matched to U.S. sales, as unsupported by substantial evidence. Id. at 9. Plaintiffs second argument is that its “leeway overrun” merchandise is sold outside the ordinary course of trade. Id. at 8. Third, Plaintiff argues that the “leeway overrun” merchandise in question is sold only in the home market, and as such, the Department should have excluded that merchandise from use in calculating the dumping margin in accordance with agency practice. Id. at 6-7. The Department’s questionnaires do not request product characteristics data for “leeway overrun” products. Instead, the agency sought product characteristic data for all products Plaintiff classifies as “leeway” merchandise and specifically for Plaintiffs “overrun” merchandise. See, e.g., CSC’s Questionnaire II, C.R. Doc. 27, Def.-Int. IPs Conf. Ex. 3 supp. questionnaire para. 5; YL’s Questionnaire II, P.R. Doc. 69, Defi’s Ex. 2 supp. questionnaire para. 2. Commerce defines “overrun” merchandise as “excess production from [a] particular purchase order, regardless of the manner in which [the product] is ultimately sold.” Id. In the normal course of business, Plaintiff, however, does not appear to individually catalogue data for overrun merchandise. Rather, Plaintiff classifies overrun as a possible source of “leeway” merchandise, because that product lacks a purchase order. CSC’s Feb. 26 Response, C.R. Doc. 17, Pl.’s Conf. Ex. 3 at 3. “Leeway” merchandise derives from four possible sources, according to Plaintiff, including: (1) overrun, (2) prime products that do not meet customers’ original specifications, (3) prime products produced after cancelled orders, and (4) newly developed products. CSC’S Apr. 3 Response, C.R. Doc. 39, Pl.’s Conf. Ex. 6 para. 6. In one questionnaire response, Plaintiff describes “leeway” merchandise as both prime and non-prime quality merchandise, id. para. 6, while at various other places in the record, Plaintiff insists that “leeway” products are prime quality. CSC’s Mar. 20 Response, C.R. Doc. 31, Pl.’s Conf. Ex. 4 at 24 (indicating that “[i]rregular miscellaneous leeway” product is “prime finished goods” and that such product “would be reported as overrun prime in the sales listings”); CSC’s Apr. 3 Response, C.R. Doc. 39, PL’s Conf. Ex. 6 para. 5; CSC’s Apr. 23 Response, C.R. Doc. 52, PL’s Conf. Ex. 10 at 5. With regards to overrun merchandise, CSC/YL defines overrun as excess production that is either non-prime or prime quality merchandise. See PL’s Br. at 5; Letter from Ablondi, Foster, Sobin & Davidow, P.C., to U.S. Sec’y of Commerce, C.R. Doc. 39, PL’s Conf. Ex. 6 para. 5-6 (Apr. 3, 2001) (“CSC’s Apr. 3 Response”). Plaintiff also stated in CSC’s Apr. 3 Response that a substantial percentage of the overrun merchandise in question is prime quality. CSC’s Apr. 3 Response, C.R. Doc. 39 para. 7. Here, Commerce concluded that contrary to Plaintiff’s characterization of the subject merchandise as “leeway” sales, “the merchandise in question is not ‘secondary’ quality merchandise which should not be matched to prime quality merchandise. The merchandise in question is prime quality; it has simply not been purchased by the customer to whose specifications it was originally produced.” Final Determ., 66 Fed.Reg. at 49,621. In other words, as a result of excess production, the merchandise is sold to other customers from Plaintiffs inventory. Id. Commerce’s determination that the merchandise in question is prime quality is supported by substantial evidence. While the record indicates that overrun merchandise may be either prime or non-prime quality merchandise, it clearly indicates that a substantial percentage of the overrun merchandise in question is prime quality. Moreover, the record reveals Plaintiff only once stated that “leeway” merchandise, a category which contains the overrun merchandise in question, is either prime or non-prime quality merchandise; in all other instances, the record indicates that “leeway” merchandise is prime quality