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2018 (8) TMI 542 - AT - Central ExciseDemand of Differential duty - redetermination of the Annual Capacity of Production under Hot Rerolling Mills Annual Capacity Determination Rules, 1997 read with Rules 96ZP of erstwhile Central Excise Rules, 1944 - Held that:- In the case of Venus Castings (P) Ltd. [2000 (4) TMI 37 - SUPREME COURT OF INDIA], Rule 96ZP(3) was held ultravirus however in another case of Bhuwalka Steel Industries Ltd. Vs UOI [2017 (3) TMI 1357 - SUPREME COURT OF INDIA], the Hon’ble Supreme Court dealing with the same issue referred the matter to the Larger Bench of Hon’ble Supreme Court. It will not be appropriate for this Tribunal to take any decision at this stage - the matter remanded to the original authority to decide the matter only after the outcome of the Hon’ble Supreme Court judgment by the larger Bench in the case of Bhuwalka Steel Industries - appeal allowed by way of remand.
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