https://www.taxtmi.com/caselaws?id=105310 Rule 5 of the Hot-re-rolling Steel Mills Annual Capacity Determination Rules, 1997 could be applied only in the circumstances earlier laid down by the Larger Bench. The impugned order was found improper because it ignored those guidelines and refused to follow an earlier Tribunal order merely on the ground that a reference application had been filed. The matter was required to be reconsidered by the Commissioner in light of the Larger Bench ruling after hearing both sides. en-us Wed, 12 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105310 Rule 5 of the Hot-re-rolling Steel Mills Annual Capacity Determination Rules, 1997 could be applied only in the circumstances earlier laid down by the Larger Bench. The impugned order was found improper because it ignored those guidelines and refused to follow an earlier Tribunal order merely on the ground that a reference application had been filed. The matter was required to be reconsidered by the Commissioner in light of the Larger Bench ruling after hearing both sides. Case-Laws Central Excise Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105310