Annual capacity redetermination under Hot-Re-rolling Mills rules was held covered by earlier rulings, with the revenue's challenge dismissed.

Rule 5 of the Hot-Re-rolling Mills Annual Capacity Determination Rules, 1997 was considered in a case where annual capacity had been redetermined under Rule 4(2) because of a change in parameters, even though the redetermined capacity was lower than actual production for the relevant year. The Court treated the issue as already covered by its earlier decisions and by the Tribunal on the same question, all taking a view against the revenue. On that basis, the appeal was dismissed and the question was answered against the revenue.

---

---

Issues: Whether Rule 5 of the Hot-Re-rolling Mills Annual Capacity Determination Rules, 1997 applied where annual capacity had been redetermined under Rule 4(2) on account of change in parameters, despite the redetermined capacity being less than the actual production for the relevant year.

Analysis: The issue was treated as covered by earlier decisions of the same Court and the Tribunal, which had already taken a view against the revenue on an identical question.

Conclusion: The appeal was dismissed and the question was answered against the revenue.

---