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2018 (3) TMI 1383 - HC - Central ExciseWhether Hon'ble Tribunal is correct in concluding that Rule 5 will not be applicable when there is change in the parameters resulting in less production when there is no specific condition in the said Rules ibid that Rule would be applicable only to enhanced or when there is no change in the parameters of the furnace? Is not the formula following as per sub rule (3) of Rule 3 in respect of annual capacity determined basing on the production during the relevant period sustainable or not? Held that: - the subject matter is pending on the file of the Hon'ble Supreme Court, instant civil miscellaneous appeal is disposed of, giving liberty to the appellant, to take appropriate decision, if so warrants, after the outcome of the decision, in the reference made.
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