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Dindigul Steel Rolling Mills Pvt. Ltd. Versus Commissioner of Central Excise & ST, Madurai

Determination of Annual Capacity of Hot Re-rolling Mills - Held that:- The present issue is identical to the one dealt by Hon'ble Apex Court [2011 (7) TMI 10 - SUPREME COURT OF INDIA] and Hon'ble Madras High Court in the decisions cited (2014 (11) TM .....

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ppeals - Decided in favour of assessee. - Appeal No. E/243/2005 - FINAL ORDER No.41363/2015 - Dated:- 7-10-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Appellant : Ms. Minchu Mariam Punnoose, Advocate Fo .....

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;s unit. 3. After hearing both sides, we find that in view of judgement of Hon'ble Apex Court in the case of CCE Chandigarh Vs Doaba Steel Rolling Mills 2011 (269) ELT 298 (SC) and Hon'ble High Court of Madras order in the case of Triveni All .....

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on the decisions of the Hon'ble Apex Court and the Hon'ble Madras High Court (supra). We reproduce the relevant paragraph of the Tribunal's order as under :- 4. In view of law laid down in aforesaid Judgements and agreement of both sides .....

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ll grant fair opportunity of hearing to appellants to argue on the facts and evidence borne by record and no fresh evidence shall be entertained. (ii) The authority shall also follow the ratio laid down in the following judgements and the appellant s .....

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batement is permissible, that shall be allowed by the authority concerned in accordance with law. (iv) Since appellants have grievance of violation of natural justice, the authority shall do justice to afford reasonable opportunity of hearing to prev .....

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appellants shall get proper opportunity of hearing to lead their defence in that regard. (vi) Since it is mentioned in the Bar that Rule 5 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 is under challenge before Hon'ble H .....

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ch event, the authority shall mention in his order that the readjudication order is subject to outcome of the writ application above. 5. We hope that appellants shall cooperate with the authority concerned without seeking any adjournment when the mat .....

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