https://www.taxtmi.com/caselaws?id=773463 Where the annual capacity of production under the Hot Re-rolling Steel Mills, Annual Capacity Determination Rules, 1997 is finally determined and remains unchallenged, Rule 5 applies fully to support the levy and demand based on that determination. The Tribunal relied on the settled interpretation of Section 3A of the Central Excise Act, 1944 and Rule 5 to hold that duty notices issued on the basis of an existing capacity determination were sustainable. The assessee's challenge was confined to the demand raised pursuant to that unchallenged determination, so the differential duty demand was upheld and the appeal failed. en-us Fri, 04 Apr 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773463 Where the annual capacity of production under the Hot Re-rolling Steel Mills, Annual Capacity Determination Rules, 1997 is finally determined and remains unchallenged, Rule 5 applies fully to support the levy and demand based on that determination. The Tribunal relied on the settled interpretation of Section 3A of the Central Excise Act, 1944 and Rule 5 to hold that duty notices issued on the basis of an existing capacity determination were sustainable. The assessee's challenge was confined to the demand raised pursuant to that unchallenged determination, so the differential duty demand was upheld and the appeal failed. Case-Laws Central Excise Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773463