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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the Tribunal's remand order for re-determination of annual capacity of production under the Hot-Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 gave rise to any question of law warranting reference to the High Court.
Analysis: The Tribunal had remanded the matter for reconsideration in the light of earlier decisions on the proper rule governing determination of annual capacity. The remand did not itself determine annual capacity, and Rule 5 was noted as creating only a deeming fiction in a situation where the capacity worked out under Rule 3(3) is less than actual production. Rule 4 was treated as the provision dealing with pro rata calculation where production is for part of the year or capacity changes, and the actual reworking of annual capacity remained to be done by the authority on facts in accordance with the Rules. On that basis, the remand order was held not to raise any question of law.
Conclusion: No question of law arose from the Tribunal's remand order, and the applications were rejected.
Ratio Decidendi: A remand directing re-determination of annual capacity under the applicable capacity-determination rules, where the ultimate exercise is factual and to be done by the competent authority, does not by itself raise a referable question of law.