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Commissioner Versus Prem Steels Pvt. Ltd.

2015 (10) TMI 346 - SUPREME COURT

Determination of annual based capacity production - Supreme Court dismissed the appeal filed by the Revenue agsinst the decision of Tribunal [2005 (3) TMI 316 - CESTAT, NEW DELHI], as the issue involved had already been considered by the Tribunal whi .....

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attained finality operate as res judicata. Tribunal in the impugned order held that commissioner was duty bound to consider the application dated 18-5-1998 for determination of actual production of the appellants - If Section 3A(4) of the Central Exc .....

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