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2015 (10) TMI 355 - SUPREME COURTValidity of High Court's order - legality and constitutionality of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 - Held that:- Decision of this Court in “Commissioner of Central Excise, Chandigrah v. Doaba Steel Rolling Mills”, (2011 (7) TMI 10 - SUPREME COURT OF INDIA), has no application in the present situation. In Doaba Steel Rolling Mills’ case (supra) the legality and constitutional validity of Rule 5 of 1997 Rules was not put in issue - Impugned orders are set aside - matter restored before high court - Decided in favour of assessee.
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