https://www.taxtmi.com/caselaws?id=124348 Where a manufacturer's production capacity is genuinely reduced by a change in machinery, Rule 5 of the Hot Rolling Steel Mills Annual Capacity Determination Rules, 1997 cannot be used to continue duty assessment on the earlier higher capacity. The Tribunal found that the prior order had proceeded on a misconstruction of the governing principle, because the reduced capacity was the relevant basis for duty liability in such circumstances. The rectification request was therefore accepted, the impugned order was set aside, and the appeal was allowed in favour of the assessee. en-us Fri, 20 Jul 2007 00:00:00 +0530 Fri, 28 Sep 2012 12:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124348 Where a manufacturer's production capacity is genuinely reduced by a change in machinery, Rule 5 of the Hot Rolling Steel Mills Annual Capacity Determination Rules, 1997 cannot be used to continue duty assessment on the earlier higher capacity. The Tribunal found that the prior order had proceeded on a misconstruction of the governing principle, because the reduced capacity was the relevant basis for duty liability in such circumstances. The rectification request was therefore accepted, the impugned order was set aside, and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124348