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2015 (9) TMI 202 - KARNATAKA HIGH COURTValidity of Rule 5 of the Hot Rerolling Mills Annual Capacity Determination Rules, 1997 - Whether Rule 5 of the Rules is liable to be declared unconstitutional, violative of Article 14 and/or ultra vires Section 3A of the Central Excise Act, 1944 - Held that:- it has been held by the Division Bench [2015 (9) TMI 151 - KARNATAKA HIGH COURT] that Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 is neither violative of Article 14 of the Constitution of India or ultra vires of the provisions contained in Section 3A of the Central Excise Act, 1944 and thereby dismissed the appeals. Thus, it would clearly indicate that co-ordinate Bench of this Court as well as Division Bench of this Court has dealt extensively with regard to constitutional validity of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 - Decided against assessee.
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