https://www.taxtmi.com/caselaws?id=119612 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies only where the capacity fixed under the formula is lower than the mill's actual 1996-97 production, in which case the actual production figure substitutes the determined capacity. Where a change in pinion distance in April 1997 altered production capacity, the 1996-97 figures were not comparable for later years, and the rule did not permit a pro rata or notional reconstruction of production to support a higher duty demand. The text states that the capacity remained 3613 MT, duty had already been paid on that basis, and the demand based on 1996-97 actual production was unsustainable. en-us Tue, 18 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 11:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119612 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies only where the capacity fixed under the formula is lower than the mill's actual 1996-97 production, in which case the actual production figure substitutes the determined capacity. Where a change in pinion distance in April 1997 altered production capacity, the 1996-97 figures were not comparable for later years, and the rule did not permit a pro rata or notional reconstruction of production to support a higher duty demand. The text states that the capacity remained 3613 MT, duty had already been paid on that basis, and the demand based on 1996-97 actual production was unsustainable. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119612