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Commissioner of Central Excise Versus Lucky Steel Industries

Whether Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 would apply to a case where annual capacity of production has been redetermined in terms of Rule 4(2) on account of change in parameters even though re-determined annual capacity is less than the actual production for the financial year 1996-97? - Held that: - by later circular dated 01.01.2016, the department has made it clear that the instructions contained in the circulars dated 17.08.2011 and 17.12.2015 .....

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that: - First two exceptions provided in the circular dated 17.08.2011 for apparent reasons do not apply and are not even pressed in service before us by the counsel for the department. According to her, however, the third exception provided in circular dated 17.12.2015 would apply. We, however, note that the said exception is made in cases of classification and refunds issues which are of legal and/or recurring nature. - Appeal dismissed - decided against Revenue. - Tax Appeal No. 1829 of .....

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apacity of production has been redetermined in terms of Rule 4(2) on account of change in parameters even though re-determined annual capacity is less than the actual production for the financial year 1996-97 2. When the appeal was taken up for hearing, learned counsel Shri Parikh for the respondent raised a preliminary contention that the amount of duty involved is below the minimum threshold level provided by the CBEC in its circulars issued from time to time. We will refer to such circulars a .....

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s regard. The first circular was issued on 20.10.2010 in which a limit of ₹ 2 lakhs was laid down for the department to file its appeal before the High Court. In the circular, it was provided that such instructions would be strictly applied in all appeals filed on or after 01.11.2010. This limit was revised by circular dated 17.08.2011 to ₹ 10 lakhs for filing appeal before the High Court. This circular also provided for two exceptions where the department would pursue the appeal tho .....

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ed in the circular dated 17.12.2015 which was classification and refunds issues which are of legal and/or recurring nature . The monetary limit for filing appeals before the High Court was increased to ₹ 15 lakhs. It was clarified that the rest of the conditions contained in the circular dated 17.08.2011 would remain unchanged. 5. This policy of reducing litigation by the department under went a major change by a later circular dated 01.01.2016 in which it was provided as under: Kind atten .....

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