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2018 (10) TMI 1538 - CESTAT AHMEDABADValuation - Ingots and Billets/ Non alloys steel Hot-re-rolled products - Changed parameters - re-quantification of demand - Rule 4 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 - Held that:- Except for the re-quantification as directed by the Tribunal, nothing was open either for the Assistant Commissioner or the Commissioner (Appeals) to deviate from the directions given by the Tribunal. The lower authorities have relied on the decision of Hon'ble Supreme Court in the case of Doaba Steel Rolling Mills [2011 (7) TMI 10 - SUPREME COURT OF INDIA]. In this regard, we find that the decision in the case of Doaba Steel Rolling Mills cannot be made applicable in the present case when the Tribunal’s order in the appellant’s own case has attained finality as the department has not challenged the said order. Therefore, even though there is contrary view taken by the Hon'ble Supreme Court, the same will not apply in the present case. Whereas, in the present case itself, the order was passed and therefore, ratio of the decision of Hon'ble Supreme Court is not applicable in the facts of the present case. The only right course of action on the part of the Revenue was to challenge the Tribunal order and if the Revenue chose not to challenge the said order then that order attained finality and it cannot automatically be set-aside on the basis of adverse order in some other party’s case. Both the lower authorities have gravely erred in not following the Tribunal’s directions for re-quantification of duty on the basis of changed parameters, in terms of Rule 4 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 - the Assistant Commissioner is directed to re-quantify the demand in terms of Tribunal’s order - appeal allowed by way of remand.
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