Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1998 (6) TMI 330

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der per : G.R. Sharma, Member (T)]. The issue in these two Stay Petitions is the same i.e. determination of annual production capacity of Rolling Mill. 2. Shri Amit Avasti, the ld. Advocate appearing for the applicants, submits that the applicants had affected changes in some of the parameters which are considered necessary for determining the actual production capacity with effect from 7- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erson. 3. Shri Sanjeev Srivastava, the ld. JDR opposing the stay of the order of the Commissioner, submits that the production figures submitted by the applicants themselves did not conform to their contention that the factors described for determining the annual production capacity had undergone drastic changes. He submits that if their figures were accepted by the lower authorities, then the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the capacity of annual production of Furnaces and Rolling mills was required to be done by the Commissioners concerned. In pursuance of this various notifications were issued for the purpose. The ld. Commissioner in the instant case undertook the determination of annual production capacity of the Rolling Mill. We note that the applicants in this case represented that with effect from 7-11-1997 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gly, we set aside the impugned order and remand the case to the Commissioner concerned directing him to redetermine the capacity of the Rolling Mill after giving the applicants an opportunity of being heard in person and presenting any expert opinion or technical data on the issue and pass appropriate orders thereof in accordance with law. 5. In the result, the two Stay petitions and Appeals are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates