2013 (1) TMI 666

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..... d that:- As decided in CCE, Chandigarh vs. Doaba Steel Rolling Mills [2011 (7) TMI 10 - SUPREME COURT OF INDIA] Rule 5 of the 1997 Rules will be attracted for determination of the annual capacity of production of the factory when any change in the installed machinery or any part thereof is intimated to the Commissioner of Central Excise in terms of Rule 4(2) of the 1997 Rules. - Civil Appeal No. .....

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..... 7 (for short, the 1997 Rules) would be attracted in a case where a manufacturer proposes to make some change in the installed machinery in terms of Rule 4(2) of the 1997 Rules, is no more res integra. A similar question came up for consideration before this Court in Commissioner of Central Excise, Chandigarh vs. Doaba Steel Rolling Mills, 2011 (269) E.L.T. 298 (S.C.), wherein it was held that Ru .....

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