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2016 (12) TMI 479 - HC - Central ExciseWhether in absence of any permission from the Commissioner Central Excise for making changes the benefit of Rule 4 read with Rule 3 of the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules 1997 could be given to the assessee? - Held that: - This very issue has now been finally set at rest by the Apex Court in the case of Commissioner of Central Excise, Chandigarh Vs. DOABA Steel Rolling Mills reported in [2011 (7) TMI 10 - SUPREME COURT OF INDIA] wherein the Apex Court has come to the conclusion that Rule 5 of the 1997 Rules, is not fettered in any way by any restriction and can be invoked even in a case of determination of the annual capacity of production of the factory where there has been a change in the installed machinery or any part thereof - question stands answered in favor of the appellant-department and against the assessee - appeal allowed.
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