2010 (3) TMI 149

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....PRESENT: MR. PUNEET BASSI, ADVOCATE FOR THE PETITIONER. MR. JAGMOHAN BANSAL, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J. (ORAL) The Revenue has filed this appeal impugning the order dated 4.10.2007, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal'), vide which it has been held that if there is change of parameters with regard to ....

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....l, the capacity came down and accordingly a request was made by the respondent to declare the parameters to redetermine the annual capacity to 5976.715 MT. In view of the changed parameters, the annual capacity was redetermined and it was found that capacity has actually come down to 3106.460 MT. But, despite the capacity having been reduced, the annual capacity was determined on the basis of Rule....

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....apacity of production and not on the basis of Rule 5 of the Determination Rules. Learned counsel for the respondent has placed reliance on Commissioner of Central Excise, Chandigarh-I vs. Doaba Steel Rolling Mills, reported as 2002 (139) ELT 285 (P&H), wherein it has been held as under:- "It is the admitted position that the capacity for the year 1996-97 was fixed on the basis of the paramet....

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....law arise for adjudication:- "(a) Whether in case of change/reduction in parameters mentioned in Sub-rule (3) of Rule 3 of the Hot Rerolling Steel Mills Annual Capacity Determination Rules, 1997, Rule 5 could be invoked for demanding duty? (b) Whether the provisions of Sub-rule(2) of Rule 4 are mandatory and have to be complied with before making any change in the installed machinery or any ....