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TMI Blog2015 (1) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... of proper application of mind, and the passing of orders in a cryptic and summary manner. Bestowing of little more attention, would have given quietus to the issue, long back. The respondent is a Hot Re-rolling Steel Mill. Excise duty is payable on the quantity of steel manufactured by it from time to time. The Government of India framed the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 (for short the Rules), in exercise of power under Section 3A of the Central Excise Act, 1944 (for short the Act). Rule 3 prescribes several parameters to be taken into account, in the process. Rule 4 provides for determination of the capacity for any part of the year, on prorata basis. Rule 5 is to the effect that in case the annual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Appellate Tribunal, Bangalore (for short the Tribunal), feeling aggrieved by the denial of relief on the basis of change of parameters, once again by the respondent. Through order, dated 02.01.2004, the Tribunal allowed the appeal, by placing reliance upon the judgment of the Gujarat High Court in Gujarat Steel & Agrico Industries v. Union of India 2002 (52) RLT 884 (Guj.). The same is challenged in this appeal filed under Section 35(G) of the Act by the Department. Heard Sri Gopala Krishna Gokhaley, learned counsel for the appellant, and Ms.K.Prabhavathi, learned counsel for the respondent. Neither the facts are in serious dispute, nor the provision of law is of any complexity. What was required to be done was only to correlate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gures pertaining to 1996-97 was taken note of and deduction to that effect was made. Therefore, the first grievance of the respondent stood addressed. The other grievance was that the changes of the parameters introduced in the machinery, would have their own effect upon the production. It is not in dispute that any change in parameters of a re-rolling mill would become relevant or acceptable only on being certified by the Department. Admittedly, no such certification has taken place. In Commissioner of Central Excise, Chandigarh v. Doaba Steel Rolling Mills 2011 (269) ELT 298 (SC), the Honble Supreme Court held that Rule 5 of the Rules cannot be ignored, in the context of determination of the annual capacity. Obviously because the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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