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2017 (7) TMI 457 - GUJARAT HIGH COURT

2017 (7) TMI 457 - GUJARAT HIGH COURT - TMI - 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 .....

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nt case falls in any of the exceptions? - Held 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 - dec .....

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les, 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 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 t .....

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rief, the various circulars of the CBEC in this 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 wh .....

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ar dated 17.08.2011, a third condition was added 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 .....

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