https://www.taxtmi.com/caselaws?id=96255 Where a re-rolling mill's annual production capacity is refixed because an authorised parameter has changed under the capacity-determination rules, the provision meant for determination on existing parameters cannot be used to recalculate capacity. On the revised parameters, the authority assessed the capacity at 7328.435 m.t., and Rule 5 was held inapplicable to substitute a different figure. The operative effect was that the impugned order was modified to adopt the revised annual production capacity, reflecting that re-determination under changed parameters must follow the applicable refixation mechanism rather than the general determination rule. en-us Thu, 06 Apr 2000 00:00:00 +0530 Sat, 06 Jun 2020 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96255 Where a re-rolling mill's annual production capacity is refixed because an authorised parameter has changed under the capacity-determination rules, the provision meant for determination on existing parameters cannot be used to recalculate capacity. On the revised parameters, the authority assessed the capacity at 7328.435 m.t., and Rule 5 was held inapplicable to substitute a different figure. The operative effect was that the impugned order was modified to adopt the revised annual production capacity, reflecting that re-determination under changed parameters must follow the applicable refixation mechanism rather than the general determination rule. Case-Laws Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96255