2011 (2) TMI 242 - HC - Central Excise

Appeal to High Court - 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) - matter is covered against the revenue by earlier judgments of this Court in Vikas Pipe Versus Commissioner of C.Ex., Chandigarh-II (2003 -TMI - 46733 - HIGH COURT OF PUNJAB & HARYANA) - Accordingly, the appeal is dismissed.

Summary

The High Court of Punjab and Haryana dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944 against an order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The court found that the matter was covered against the revenue by earlier judgments and hence dismissed the appeal.