2002 (1) TMI 90 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad addressed the scope of Rules 3, 4, and 5 of the Hot-Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 in the context of fixation of annual production capacity. The Tribunal remanded the matter for re-consideration based on previous judgments, emphasizing the application of Rule 4 over Rule 5. The Court rejected the application as it found no question of law arising from the Tribunal's order, stating that the determination of annual capacity is a factual matter to be decided by the concerned authority in accordance with the rules.