2016 (5) TMI 304

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....d (Control) Appellate Tribunal, New Delhi (hereinafter called 'the Tribunal') in Appeal No. E/2055/98-NB [2001 (130) E.L.T. 321 (Tribunal)]. This Court on 24-7-2012 remanded the matter to the Tribunal on 24-7-2012 for proper framing of the Reference which was done on 18-6-2014 as follows :- (1)     Whether the Tribunal was justified in making proper determination of the annual production capacity of the Respondent/Assessee plant in conformity with relevant rules applicable for such re-determination? (2)     Whether impugned re-determination made by the Tribunal can be said to be in conformity with the law laid down by the Supreme Court in the decision reported in (2010) 14 SCC 751 = ....

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....er Section 3A(2) of the Act, Notification No. 23/97-C.E. (N.T.), dated 25-7-1997 the Central Government notified the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 w.e.f. 1-8-1997 for determination of annual capacity of production of the factory. The changes made on 30-7-1997 by the Respondent in the production capacity was therefore required to be made the basis for assessment of production capacity for payment of excise duty. It was duly intimated to the department on 1-9-1997. The order of the Tribunal does not suffer from any infirmity and calls for no interference. 5. We have considered the submissions on behalf of the parties. 6. Section 3A(2) of the Act empowers the Central Government to charge e....