https://www.taxtmi.com/caselaws?id=200429 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 was held inapplicable where admitted changes in parameters reduced the annual capacity of production. Following the Larger Bench view, the Tribunal noted that Rule 5 governs situations where there is no change in annual capacity or where capacity increases due to changes in machinery, not cases of reduction. The Commissioner's re-determination of annual capacity under Rule 5 therefore could not be sustained, and the duty demand raised under Rule 96ZB of the Central Excise Rules, 1944 fell with it. en-us Mon, 29 Jun 2009 00:00:00 +0530 Wed, 28 Mar 2018 13:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200429 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 was held inapplicable where admitted changes in parameters reduced the annual capacity of production. Following the Larger Bench view, the Tribunal noted that Rule 5 governs situations where there is no change in annual capacity or where capacity increases due to changes in machinery, not cases of reduction. The Commissioner's re-determination of annual capacity under Rule 5 therefore could not be sustained, and the duty demand raised under Rule 96ZB of the Central Excise Rules, 1944 fell with it. Case-Laws Customs Mon, 29 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200429