https://www.taxtmi.com/caselaws?id=46260 Under Rule 4(2) of the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997, a change in annual capacity parameters becomes operative only when the Commissioner makes the statutory determination. A mere request or letter from the assessee does not itself alter the applicable capacity for duty purposes. Until that determination is made, the assessee remains bound by the existing arrangement and liable accordingly. Precedents cited by the assessee were distinguished as fact-specific and not applicable on the records before the Court, so the Commissioner's action was upheld and the challenge failed. en-us Wed, 01 Aug 2001 00:00:00 +0530 Fri, 16 Jul 2010 17:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46260 Under Rule 4(2) of the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997, a change in annual capacity parameters becomes operative only when the Commissioner makes the statutory determination. A mere request or letter from the assessee does not itself alter the applicable capacity for duty purposes. Until that determination is made, the assessee remains bound by the existing arrangement and liable accordingly. Precedents cited by the assessee were distinguished as fact-specific and not applicable on the records before the Court, so the Commissioner's action was upheld and the challenge failed. Case-Laws Central Excise Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46260