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2002 (1) TMI 90

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..... handani, J. (Oral)]. - All these matters raise identical points since they arise from an identical order of the Customs, Excise & Gold (Control) Appellate Tribunals, Mumbai made in a group of appeals on 30th August 2000. According to the applicant, the question of law arises as to the scope of Rules 3, 4 and 5 of the Hot-Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 in context o .....

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..... ents. 3. In an identical application being CECG Application No. 41 of 2001, this Court (Coram : Hon'ble Mr. Justice B.C. Patel & Hon'ble Mr. Justice D.A. Mehta) made an order rejecting the application, inter alia, observing that, on going through the order of the Tribunal, no question of law can be said to be arising from it which required a reference to the High Court for its opinion. 4. The or .....

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..... there is a change in the production pattern and the production is for a part of the year or where there is a change in the total Hot-Re-Rolling Mill capacity, in which event, the calculation pro rata is required to be done. It is in this context that the Tribunal has remanded the matter for re-consideration in light of the judgments referred to by it. 5. The remand for working out of an annual ca .....

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