2015 (10) TMI 670 - HC - Central Excise

Determination of annual capacity of production - held that - order dated 7-11-2012 was passed on the agreement between the parties. It is for this reason that this Court had permitted the Assessee to withdraw the appeal and file review application before the Tribunal - Tribunal has again dismissed the review application holding that the fact recorded in the earlier judgment dated 7-11-2012 was correct - No question of law arises - Decided against assessee.

Summary

Issues: Tax appeal under section 35-G of the Central Excise Act, 1944 against orders passed by the Tribunal regarding production determination based on Rules for the period September 1997 to March 2000.

Analysis:
1. Production Determination Dispute: The Assessee, a steel bar manufacturer, challenged the production determination by the Central Excise Department based on the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997. The Commissioner dismissed the Assessee's representations, leading to an appeal that was allowed and remanded for re-decision. Subsequent orders by the Commissioner and the Tribunal were challenged through multiple appeals and review applications.

2. Judicial Review Process: The appeal journey involved multiple stages, including remand orders, appeals, and review applications before different authorities. The High Court allowed certain appeals, remanding the matter back to the Tribunal for re-decision. The Tribunal's orders were challenged by both the Department and the Assessee, leading to a review application dismissed by the Tribunal, ultimately resulting in the present appeal.

3. Agreement Between Parties: The final order dated 7-11-2012, passed by the Tribunal on the agreement between the parties, led to the High Court permitting the Assessee to withdraw the appeal and file a review application. The Tribunal upheld its earlier decision, leading to the dismissal of the review application. The High Court emphasized that no question of law arose in the case as the order was based on the agreement between the parties, resulting in the dismissal of the tax case appeal.

In conclusion, the judgment reflects a complex legal journey involving production determination disputes, judicial review processes, and the significance of agreements between parties in resolving tax appeals under the Central Excise Act, 1944. The High Court's decision to dismiss the tax case appeal underscores the finality of the Tribunal's order based on the parties' agreement, highlighting the absence of any legal questions necessitating further review.