https://www.taxtmi.com/caselaws?id=220563 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies when a manufacturer intimates any change in installed machinery under Rule 4(2), because that position had already been settled by earlier binding authority. The Court therefore treated Rule 5 as governing annual capacity determination in such cases and rejected the assessee's contrary contention. A constitutional challenge to the vires of Rule 5 was also not entertained at the appellate stage because it had not been raised before the Tribunal or the High Court in the present proceedings. The impugned judgments were set aside on the basis of the settled interpretation. en-us Tue, 08 Jan 2013 00:00:00 +0530 Fri, 10 May 2013 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220563 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies when a manufacturer intimates any change in installed machinery under Rule 4(2), because that position had already been settled by earlier binding authority. The Court therefore treated Rule 5 as governing annual capacity determination in such cases and rejected the assessee's contrary contention. A constitutional challenge to the vires of Rule 5 was also not entertained at the appellate stage because it had not been raised before the Tribunal or the High Court in the present proceedings. The impugned judgments were set aside on the basis of the settled interpretation. Case-Laws Central Excise Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220563