https://www.taxtmi.com/caselaws?id=103745 The capacity-based duty demand for a second rolling mill could not be sustained without applying the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 and the TRU circular dated 26 February 1999. Those materials require redetermination where the installed machine changes, and where one heating furnace feeds two rolling mills, the higher capacity mill is to be taken as the unit's assessed capacity. Because the adjudication proceeded without examining those rules and circular, and treated the assessee as having admitted liability, the matter required reconsideration by the Commissioner after proper examination and a personal hearing. en-us Tue, 30 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103745 The capacity-based duty demand for a second rolling mill could not be sustained without applying the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 and the TRU circular dated 26 February 1999. Those materials require redetermination where the installed machine changes, and where one heating furnace feeds two rolling mills, the higher capacity mill is to be taken as the unit's assessed capacity. Because the adjudication proceeded without examining those rules and circular, and treated the assessee as having admitted liability, the matter required reconsideration by the Commissioner after proper examination and a personal hearing. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103745