https://www.taxtmi.com/caselaws?id=48447 Where a change in machinery or parameters reduces annual capacity of a hot re-rolling steel mill, Rule 5 of the Annual Capacity Determination Rules does not apply; the reduction is to be determined under Rule 4, and the assessee's position prevails. The Court also held that once Section 3A of the Central Excise Act, 1944 was omitted, the delegated rules framed solely under that provision could not continue to operate because the enabling source of rule-making power had disappeared. Both referred questions were answered against the Revenue and the reference was closed. en-us Thu, 03 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48447 Where a change in machinery or parameters reduces annual capacity of a hot re-rolling steel mill, Rule 5 of the Annual Capacity Determination Rules does not apply; the reduction is to be determined under Rule 4, and the assessee's position prevails. The Court also held that once Section 3A of the Central Excise Act, 1944 was omitted, the delegated rules framed solely under that provision could not continue to operate because the enabling source of rule-making power had disappeared. Both referred questions were answered against the Revenue and the reference was closed. Case-Laws Central Excise Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48447