https://www.taxtmi.com/caselaws?id=47831 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, treats actual production in the base year as annual capacity where formula-based capacity is lower. Section 3A of the Central Excise Act delegated the method for determining annual production capacity to subordinate rules, allowing this revenue-protective adjustment. The rule was upheld as intra vires because it advanced the statutory levy scheme and did not exceed delegated authority. Its differential impact did not violate Article 14: fiscal measures permit broad classification where a rational nexus exists with preventing revenue leakage and ensuring proper duty collection. Objections based on res judicata and estoppel were also rejected. en-us Wed, 07 Dec 2005 00:00:00 +0530 Sat, 31 Jul 2010 11:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47831 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, treats actual production in the base year as annual capacity where formula-based capacity is lower. Section 3A of the Central Excise Act delegated the method for determining annual production capacity to subordinate rules, allowing this revenue-protective adjustment. The rule was upheld as intra vires because it advanced the statutory levy scheme and did not exceed delegated authority. Its differential impact did not violate Article 14: fiscal measures permit broad classification where a rational nexus exists with preventing revenue leakage and ensuring proper duty collection. Objections based on res judicata and estoppel were also rejected. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47831