2018 (8) TMI 542

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..... OF INDIA], Rule 96ZP(3) was held ultravirus however in another case of Bhuwalka Steel Industries Ltd. Vs UOI [2017 (3) TMI 1357 - SUPREME COURT OF INDIA], the Hon’ble Supreme Court dealing with the same issue referred the matter to the Larger Bench of Hon’ble Supreme Court. It will not be appropriate for this Tribunal to take any decision at this stage - the matter remanded to the original auth .....

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..... on behalf of the appellant. 3. Sh. K.J. Kinariwala Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by Ld. AR and perusal of records, we find that the issue relates to demand of duty on annual production capacity in terms of Rule 96ZP read with Hot Rerolling Mills Annual Capacity .....

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