2015 (7) TMI 314 - SCH - Central Excise

Production capacity based duty application of Rule 5 of the Hot Re-rolling Steels Mills Annual Capacity Determination Rules, 1997 - manufacturer had made changes in installed machinery or any part thereof after seeking approval of the Commissioner of Excise in terms of Rule 4(2) of 1997 Rules Period involved 01.09.97 to 31.03.2000 - Supreme Court issued notice on the application for condonation of delay as well as on the Special Leave Petition returnable in ten weeks and ordered to connect the appeal with Devta Steel Rolling Mills vs. Commissioner of Central Excise, Chandigarh 2015 (7) TMI 135 - SUPREME COURT ; wherein High Court 2012 (1) TMI 36 - PUNJAB AND HARYANA HIGH COURT held that in present case Rule 5 of 1997 Rules would apply and the annual capacity so determined shall be deemed to be actual production during the financial year 1996-97, which is period involved in the present case.

Summary

The Supreme Court ordered to issue notice on the application for condonation of delay and on the Special Leave Petition returnable in ten weeks. The case is related to Devta Steel Rolling Mills vs. Commissioner of Central Excise, Chandigarh.