2011 (7) TMI 924

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.... Justice Shri  R.M.S. Khandeparkar:     Shri S.R. Meena, ld. DR is present for the appellants. None present for the respondent though served and was represented on the last date of hearing. 2. On perusal of the records and upon hearing the DR, it is apparent that only issue which arises in the matter is whether Rule 5 of Hot Re-rolling Mills Annual Capacity Determinatio....

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.... machinery or any part thereof is intimated to the Commissioner of Central Excise in terms of Rule 4(2) of the said Rules.' 4. Perusal of the impugned order discloses that the Commissioner had held otherwise and being so, considering the decision of the Apex Court, the impugned order in that regard cannot be sustained and is liable to be set aside and the matter is to be remanded to the Commis....