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2015 (10) TMI 1264

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..... Advocate For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per R. Periasami 1. The present appeal is filed against Commissioner's order dt. 24.12.2004. 2. The issue relates to Determination of Annual Capacity of Hot Re-rolling Mills of appellant's unit. 3. After hearing both sides, we find that in view of judgement of Hon'ble Apex Court in the case of CCE Chandigarh Vs D .....

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..... cating authority concerned with the following directions :- (i) Ld. authority shall grant fair opportunity of hearing to appellants to argue on the facts and evidence borne by record and no fresh evidence shall be entertained. (ii) The authority shall also follow the ratio laid down in the following judgements and the appellant shall have proper opportunity of hearing on the basis of the ratio l .....

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..... oned in the Bar that Rule 5 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 is under challenge before Hon'ble High Court of Madras in the writ application as aforesaid, the authority shall be guided by judgement of the Hon'ble High Court if Judgment therein comes while doing readjudication.  Otherwise his decision shall be subject to outcome thereof. In such ev .....

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