2000 (7) TMI 972 - AT - Central Excise

Summary

The appeal involved a dispute over the application of Rule 4 or Rule 5 in determining the Annual Capacity of Production for M/s. Bellary Steel Rolling Mills. The Tribunal ruled in favor of the appellants, stating that Rule 4 is applicable when parameters have been changed. The appeal was allowed with consequential relief, pending a Supreme Court decision in a related case.