2015 (10) TMI 355

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..... ls”, (2011 (7) TMI 10 - SUPREME COURT OF INDIA), has no application in the present situation. In Doaba Steel Rolling Mills’ case (supra) the legality and constitutional validity of Rule 5 of 1997 Rules was not put in issue - Impugned orders are set aside - matter restored before high court - Decided in favour of assessee. - Civil Appeal Nos. 7802-7803 of 2014 with C.A. Nos. 8066-8067, 7804-7805 a .....

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..... ty Determination Rules, 1997 (for short, 1997 Rules ) as the decision of this Court in Commissioner of Central Excise, Chandigrah v. Doaba Steel Rolling Mills , (2010) 14 SCC 751 = 2011 (269) E.L.T. 298 (S.C.), has no application in the present situation. They submit that in Doaba Steel Rolling Mills case (supra) the legality and constitutional validity of Rule 5 of 1997 Rules was not put in is .....

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