https://www.taxtmi.com/caselaws?id=254561 On intimation of a change in installed machinery or other relevant parameters, Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies to redetermination of annual production capacity, and it cannot be excluded merely because the change is reported under Rule 4(2). The rule scheme treats the revised capacity calculation as part of the prescribed capacity-determination process, and the resulting duty liability follows from that redetermination. Once duty liability arises, the competent authority may proceed with the statutory process for duty, interest and penalty, subject to compliance with the prescribed procedure. en-us Thu, 11 Dec 2014 00:00:00 +0530 Wed, 24 Jun 2015 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254561 On intimation of a change in installed machinery or other relevant parameters, Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies to redetermination of annual production capacity, and it cannot be excluded merely because the change is reported under Rule 4(2). The rule scheme treats the revised capacity calculation as part of the prescribed capacity-determination process, and the resulting duty liability follows from that redetermination. Once duty liability arises, the competent authority may proceed with the statutory process for duty, interest and penalty, subject to compliance with the prescribed procedure. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254561