https://www.taxtmi.com/caselaws?id=183373 Where a hot re-rolling mill undergoes a change in its parameters, annual capacity of production must be re-determined under Rule 4 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997, rather than Rule 5. The Tribunal relied on its earlier view that Rule 5 does not govern cases involving a factual change in mill parameters, and that Rule 4 is the applicable provision for re-assessment of capacity. On the admitted change in the 16-inch mill parameters, the assessee's case fell within that principle and capacity was required to be fixed under Rule 4. en-us Wed, 12 Jul 2000 00:00:00 +0530 Tue, 07 Jun 2016 13:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183373 Where a hot re-rolling mill undergoes a change in its parameters, annual capacity of production must be re-determined under Rule 4 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997, rather than Rule 5. The Tribunal relied on its earlier view that Rule 5 does not govern cases involving a factual change in mill parameters, and that Rule 4 is the applicable provision for re-assessment of capacity. On the admitted change in the 16-inch mill parameters, the assessee's case fell within that principle and capacity was required to be fixed under Rule 4. Case-Laws Central Excise Wed, 12 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183373