2000 (10) TMI 257 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals filed by the appellants regarding the determination of annual production capacity of steel mills. The Tribunal held that clause 4(2) of the notification was relevant for determining the capacity, not clause 5. The annual production capacities were fixed for the Units as per the formula under Rule 3(3) of the Rules. The appeals were allowed with consequential relief granted.