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TMI Blog2016 (12) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S.C. ORDER Heard learned counsel Sri Parv Agarwal for the department and Sri A.P. Mathur for the assessee. This is an appeal filed by the department under Section 35-G of the Central Excise Act, 1944 against an order passed by the tribunal dated 20.8.2010 for the period 31.11.1998 to 31.3.1999 whereby the appeal of the assessee was partly allowed and the duty for the period 31.11.1998 to 31.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Rules, 1994 (hereinafter referred to as Rules) for full and final discharge of their duty liabilities under Section 3A of the Central Excise Act, 1944 (hereinafter referred to as Act). The ACP was finally fixed as 2672.75 MT per annum. For the Financial Year 1998-99 the ACP of respondent Mill was recommended as follows:- 2672.75 MT period 1.4.98 to 6.8.98 2521.786 MT per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise passed the order in accordance with law after affording the opportunity of hearing to the assessee. He reconfirmed the order dated 20.4.1999 invoking Rule 5 which provided that in case the annual capacity determined by the formula in sub Rule (3) of Rule 3 in respect of a mill, is less than the actual production of the mill during the financial year 1996-97, then the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at rest by the Apex Court in the case of Commissioner of Central Excise, Chandigarh Vs. DOABA Steel Rolling Mills reported in [2011 (269)E.L.T. 298 (S.C.)] 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 determination of the annual capacity of production of the factory where there ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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