https://www.taxtmi.com/caselaws?id=254561 The court allowed the appeals in favor of the Revenue, directing the competent authority to re-determine the annual capacity of hot re-roll mills in line with the Supreme Court's interpretation of Rule 5. The court emphasized the applicability of Rule 5 when the annual capacity is lower than actual production and clarified issues regarding reliance on pending decisions. Procedural aspects were addressed, with instructions to ensure compliance with natural justice principles in determining any duty, penalty, and interest. The judgment resolved substantial questions of law and miscellaneous appeals, providing clarity on the re-determination process and consequential actions. 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 The court allowed the appeals in favor of the Revenue, directing the competent authority to re-determine the annual capacity of hot re-roll mills in line with the Supreme Court's interpretation of Rule 5. The court emphasized the applicability of Rule 5 when the annual capacity is lower than actual production and clarified issues regarding reliance on pending decisions. Procedural aspects were addressed, with instructions to ensure compliance with natural justice principles in determining any duty, penalty, and interest. The judgment resolved substantial questions of law and miscellaneous appeals, providing clarity on the re-determination process and consequential actions. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254561