https://www.taxtmi.com/caselaws?id=265989 Annual capacity determination of a hot re-rolling mill was sent back for de novo adjudication because the issue was identical to earlier Supreme Court and Madras High Court decisions and to prior Tribunal directions in similar matters. The adjudicating authority was required to give a fair hearing, avoid reliance on fresh evidence, apply the governing ratio, and determine capacity only on the materials already on record under the Hot-Re-rolling Steel Mills Annual Capacity Determination Rules, 1997. The appeal was allowed by way of remand, and the dispute was not finally decided on merits. en-us Wed, 07 Oct 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265989 Annual capacity determination of a hot re-rolling mill was sent back for de novo adjudication because the issue was identical to earlier Supreme Court and Madras High Court decisions and to prior Tribunal directions in similar matters. The adjudicating authority was required to give a fair hearing, avoid reliance on fresh evidence, apply the governing ratio, and determine capacity only on the materials already on record under the Hot-Re-rolling Steel Mills Annual Capacity Determination Rules, 1997. The appeal was allowed by way of remand, and the dispute was not finally decided on merits. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265989