2006 (1) TMI 299

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..... C. Nair, Consultant, for the Appellant. Shri M.K. Srivastava, SDR, for the Respondent. [Order]. - Heard both sides. 2. The question involve in the case is whether Annual Capacity Determination Rules, 1997 is applicable in this case when the appellant has effected change in the machinery leading to the reduction in the Annual Production Capacity. 3. After hearing both sides, perusal .....

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..... E.L.T. 285 (P & H) = 2002 (48) RLT 241 (P & H High Court) drew my attention to para 6 of the judgment. The High Court has inter alia noted as under :- "The provisions of Rule 5 cannot be invoked in a case where after the determination of the capacity for the year 1996-97, the unit makes a change in the capacity and the production actually comes down. If such a course were permitted, the result w .....

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