https://www.taxtmi.com/caselaws?id=212201 Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 governs determination of annual capacity where a mill intimates a change in installed machinery, or any part of it, under Rule 4(2). The Supreme Court's construction of the 1997 Rules was treated as binding, so the contrary view taken by the Commissioner could not stand. The annual capacity therefore had to be redetermined under Rule 5, with consequential duty liability worked out on that basis. The impugned order was set aside and the matter remanded for fresh determination in line with the settled legal position. en-us Tue, 12 Jul 2011 00:00:00 +0530 Sat, 03 Mar 2012 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212201 Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 governs determination of annual capacity where a mill intimates a change in installed machinery, or any part of it, under Rule 4(2). The Supreme Court's construction of the 1997 Rules was treated as binding, so the contrary view taken by the Commissioner could not stand. The annual capacity therefore had to be redetermined under Rule 5, with consequential duty liability worked out on that basis. The impugned order was set aside and the matter remanded for fresh determination in line with the settled legal position. Case-Laws Central Excise Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212201