https://www.taxtmi.com/caselaws?id=260662 Disputes under section 3A of the Central Excise Act, 1944 were remanded for fresh adjudication where issues of natural justice, annual capacity of production, abatement, and compliance with the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 required reconsideration. The adjudicating authority was directed to give a fair hearing, decide annual capacity on the existing record without admitting fresh evidence, extend abatement wherever permissible, and follow the relevant judicial pronouncements, including the pending challenge to Rule 5. The matters were therefore sent back for reconsideration in accordance with law and the stated directions. en-us Tue, 24 Feb 2015 00:00:00 +0530 Tue, 23 Jun 2015 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260662 Disputes under section 3A of the Central Excise Act, 1944 were remanded for fresh adjudication where issues of natural justice, annual capacity of production, abatement, and compliance with the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 required reconsideration. The adjudicating authority was directed to give a fair hearing, decide annual capacity on the existing record without admitting fresh evidence, extend abatement wherever permissible, and follow the relevant judicial pronouncements, including the pending challenge to Rule 5. The matters were therefore sent back for reconsideration in accordance with law and the stated directions. Case-Laws Central Excise Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260662