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2017 (7) TMI 457 - HC - Central ExciseWhether Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 would apply to a case where annual capacity of production has been redetermined in terms of Rule 4(2) on account of change in parameters even though re-determined annual capacity is less than the actual production for the financial year 1996-97? Held that: - by later circular dated 01.01.2016, the department has made it clear that the instructions contained in the circulars dated 17.08.2011 and 17.12.2015 would apply to all pending cases. Since the earlier circulars prescribed revised monetary limits prospectively, it was open for the department to contend that such revised higher limits would not apply to pending cases. However, with circular dated 01.01.2016 the entire issue has undergone a sea change. The department now wishes that the revised monetary limit be applied to all pending cases irrespective of the date of filing. Whether the present case falls in any of the exceptions? - Held that: - First two exceptions provided in the circular dated 17.08.2011 for apparent reasons do not apply and are not even pressed in service before us by the counsel for the department. According to her, however, the third exception provided in circular dated 17.12.2015 would apply. We, however, note that the said exception is made in cases of classification and refunds issues which are of legal and/or recurring nature. Appeal dismissed - decided against Revenue.
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