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2015 (10) TMI 1264 - AT - Central ExciseDetermination of Annual Capacity of Hot Re-rolling Mills - Held that:- The present issue is identical to the one dealt by Hon'ble Apex Court [2011 (7) TMI 10 - SUPREME COURT OF INDIA] and Hon'ble Madras High Court in the decisions cited (2014 (11) TMI 493 - MADRAS HIGH COURT). The issue needs to be remanded to the adjudicating authority and he is directed to follow the guidelines of Apex Court and High Court order and the directions contained in the Tribunal's order dt. 24.2.2015 in a batch of appeals - Decided in favour of assessee.
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