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2015 (7) TMI 135 - SC - Central ExciseConstitutional validity of Rule 5 of the Hot-Rolling Steel Mills Annual Capacity Determination Rules, 1997 - Whether Rule 5 of the Hot-Rolling Steel 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 annual production for the financial year 1996-97 - Held that:- Writ Petition has been filed by the petitioner in the High Court challenging the constitutional validity of Rule 5 of the Hot-Rolling Steel Mills Annual Capacity Determination Rules, 1997. It is obvious that High Court shall consider that Writ Petition appropriately in accordance with law. If the petitioner is aggrieved by the order that may be passed by the High Court in that Writ petition, it may pursue appropriate remedy in challenging that order. - Decided against assessee.
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