TMI Blog2016 (12) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... see? - Held that: - This very issue has now been finally set at rest by the Apex Court in the case of Commissioner of Central Excise, Chandigarh Vs. DOABA Steel Rolling Mills reported in [2011 (7) TMI 10 - SUPREME COURT OF INDIA] wherein the Apex Court has come to the conclusion that Rule 5 of the 1997 Rules, is not fettered in any way by any restriction and can be invoked even in a case of determ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period 31.11.1998 to 31.3.1999 was determined to be based on the re-determined annual capacity of production. The question of law referred to as hereunder:- Whether in absence of any permission from the Commissioner Central Excise for making changes the benefit of Rule 4 read with Rule 3 of the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules 1997 could be given to the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 1.4.98 to 6.8.98 2521.786 MT period 7.8.98 to 23.12.98 2347.07 MT period 24.12.1998 to 31.3.1999 The ACP for period from 24.12.1998 to 31.3.1999 was determined on 20/22.4.1999 at 2347.07 MT per annum by the Commissioner, Central Excise, Meerut-II. The aforesaid Order dated 20.4.1999 was set aside by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi vide Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill during the financial year 1996-97, then the annual capacity, so determined shall be deemed to be equal to the actual production of the mill during the financial year 1996-97. Annual production during base year 1996-97 was 2347.07 MT/annum. Hence in terms of Rule 5 the order was passed. Aggrieved with the aforesaid order of the Commissioner, Central Excise, Meerut-II the respondent filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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