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Commissioner of Central Excise vs Dhiman Industries

Punjab And Haryana At Chandigarh · Decided on 28 March 2003 · Citation: (2005) 122 ECR 404 : (2005) 183 ELT 249

HON’BLE JUDGES
N.K. Sud, J · Ashutosh Mohunta, J
RESULT
Allowed
CASE NUMBER
Central Excise Case No. 197 of 2002
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Judgment

3 paragraphs · 121 words

N.K. Sud, J.—After hearing for the petitioner and having one through the order dated 27-8-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, we are of the view that the following question of law arises therefrom:-

"Whether Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 would apply to a case where annual capacity of production has been re-determined 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 1996-1997?"

Consequently, the petition is allowed and Tribunal is directed to refer the statement of the case along with the aforesaid question of law for the opinion of this Court.