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2015 (10) TMI 1264 - CESTAT CHENNAI

2015 (10) TMI 1264 - CESTAT CHENNAI - TMI - 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) TMI 493 - MADRAS HIGH COURT). The issue needs to be remanded to the adjudicating authority and he is directed to follow the guidelines of Apex Court and High Court order and the directions contained in the Tr .....

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ity of Hot Re-rolling Mills of appellant'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 Alloys Ltd. Vs CESTAT Chennai 2014 (206) ELT 617 (Mad.), a batch of appeals involving identical issue was disposed by this Tribunal in the Final Order No.40241 to 40263/2015 dt. 24.2.2015 wherein the appeals w .....

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ollowing directions :- (i) Ld. authority shall 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 shall have proper opportunity of hearing on the basis of the ratio laid down in these cases :- (a) Triveni Alloys Ltd. Vs CESTAT Chennai 2014 (206) ELT 617 (Mad.) (b) CCE Chandigarh Vs DOABA Steel Rolling Mi .....

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