https://www.taxtmi.com/caselaws?id=118901 The Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 did not authorise redetermination of a mill's annual capacity once it had already been determined. Rule 5, which deems the determined capacity to be equal to actual production during the previous financial year, was held to be only a deeming provision and not an independent source of power to reopen or revise the determination. On that basis, the redetermination order was set aside and the assessee succeeded. en-us Tue, 08 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 15:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118901 The Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 did not authorise redetermination of a mill's annual capacity once it had already been determined. Rule 5, which deems the determined capacity to be equal to actual production during the previous financial year, was held to be only a deeming provision and not an independent source of power to reopen or revise the determination. On that basis, the redetermination order was set aside and the assessee succeeded. Case-Laws Central Excise Tue, 08 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118901