https://www.taxtmi.com/caselaws?id=218893 Re-determination of annual capacity under the Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 was treated as operating on a deemed basis from one month after the assessee's intimation of changed mill parameters. The Tribunal accepted that the assessee had duly informed the department, the communication was acknowledged, and no adverse finding was recorded against it. Because departmental action followed much later, the effective date was linked back to one month from the intimation rather than a later administrative date. The Tribunal distinguished the contrary precedent on the basis that the department had acted promptly there. The revised capacity was accordingly made effective from one month after the intimation dated 8-3-1998. en-us Thu, 09 Feb 2012 00:00:00 +0530 Wed, 28 Nov 2012 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218893 Re-determination of annual capacity under the Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 was treated as operating on a deemed basis from one month after the assessee's intimation of changed mill parameters. The Tribunal accepted that the assessee had duly informed the department, the communication was acknowledged, and no adverse finding was recorded against it. Because departmental action followed much later, the effective date was linked back to one month from the intimation rather than a later administrative date. The Tribunal distinguished the contrary precedent on the basis that the department had acted promptly there. The revised capacity was accordingly made effective from one month after the intimation dated 8-3-1998. Case-Laws Central Excise Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218893