2015 (10) TMI 1264 - AT - Central Excise

Determination of Annual Capacity of Hot Re-rolling Mills - Held that - The present issue is identical to the one dealt by Hon ble Apex Court 2011 (7) TMI 10 - SUPREME COURT OF INDIA and Hon ble Madras High Court in the decisions cited (2014 (11) TMI 493 - MADRAS HIGH COURT). The issue needs to be remanded to the adjudicating authority and he is directed to follow the guidelines of Apex Court and High Court order and the directions contained in the Tribunal s order dt. 24.2.2015 in a batch of appeals - Decided in favour of assessee.

Summary

Issues:
1. Determination of Annual Capacity of Hot Re-rolling Mills of appellant's unit.

Analysis:
The judgment pertains to an appeal filed against the Commissioner's order regarding the determination of the annual capacity of Hot Re-rolling Mills. The Tribunal found that a similar issue had been addressed by the Hon'ble Apex Court and the Hon'ble High Court of Madras in specific cases. Referring to a batch of appeals disposed of on 24.2.2015, the Tribunal remanded the appeals for de novo consideration based on the decisions of the higher courts. The Tribunal directed the adjudicating authority to grant a fair opportunity of hearing to the appellants without entertaining fresh evidence. The authority was instructed to follow the ratios laid down in the judgments of the Hon'ble Apex Court and the Hon'ble Madras High Court. Additionally, the authority was directed to allow abatement where permissible and ensure that the determination of Annual Capacity of Hot Re-rolling Mills is done in accordance with the relevant rules. The Tribunal emphasized the importance of preventing repetitive litigation and ensuring natural justice by affording reasonable opportunities of hearing. The authority was also advised to consider the challenge to Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, pending before the Hon'ble High Court of Madras. The appellants were urged to cooperate without seeking adjournments, and the authorities were instructed to record evidence properly to pass reasoned orders promptly.

The Tribunal concluded that the issue at hand aligns with the decisions of the Hon'ble Apex Court and the Hon'ble Madras High Court, necessitating a remand to the adjudicating authority. The authority was directed to adhere to the guidelines set by the higher courts and the directions provided in the Tribunal's previous order dated 24.2.2015. Consequently, the matter was remanded for de novo consideration, and the appeal was allowed through remand.