https://www.taxtmi.com/caselaws?id=204871 Rule 5 of the Hot-Re-rolling Mills Annual Capacity Determination Rules, 1997 was considered in a case where annual capacity had been redetermined under Rule 4(2) because of a change in parameters, even though the redetermined capacity was lower than actual production for the relevant year. The Court treated the issue as already covered by its earlier decisions and by the Tribunal on the same question, all taking a view against the revenue. On that basis, the appeal was dismissed and the question was answered against the revenue. en-us Wed, 16 Feb 2011 00:00:00 +0530 Tue, 09 Aug 2011 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204871 Rule 5 of the Hot-Re-rolling Mills Annual Capacity Determination Rules, 1997 was considered in a case where annual capacity had been redetermined under Rule 4(2) because of a change in parameters, even though the redetermined capacity was lower than actual production for the relevant year. The Court treated the issue as already covered by its earlier decisions and by the Tribunal on the same question, all taking a view against the revenue. On that basis, the appeal was dismissed and the question was answered against the revenue. Case-Laws Central Excise Wed, 16 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204871