Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 499 - AT - Central ExciseDetermination of the annual capacity of production of the appellant - determination of the annual capacity of production of Hot Rolling Mills on the basis of information to be furnished by the mill to the jurisdictional Central Excise officer. - Held that:- Since Rule 5 had been introduced w.e.f. 1.9.1997 by notification no., 45/97-CE (NT) dated 30.08.1997, in our view this cannot be given retrospective effect when the notification itself makes it effective w.e.f. 1.9.1997. Therefore, in our view, Rule 5 would not be applicable to the cases where the declaration under Rule 3(1) declaring the parameters for determination of annual capacity of production had been made to the Commissioner during period prior to 1.9.1997. An assessee who had made this declaration during period prior to 1.9.1997 would be entitled for determination of his annual capacity of production on the basis of the Capacity determination Rules as the same existed during that period. Since there is no dispute that in the present case the declaration under Rule 3(1) had been made on 18.8.1997, Rule 5 would not be applicable and as such the Apex Court s Judgment also in the case of Doaba Steel Rolling Mills (2011 (7) TMI 10 - SUPREME COURT OF INDIA) would not be applicable. In view of this, the impugned order is not sustainable. The same is set aside. - Decided in favour of assessee.
|