2003 (9) TMI 212

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... umar, Member (J) [Order per : Gowri Shankar, Member (T)]. - The applicant is a steel rolling mills. By an order passed on 22-6-1999, the Asstt. Commissioner informed the assessee that its annual production capacity determined in accordance with the provisions of Rule 3 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 being less than the production in 1996-97, the produc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at when a change in machinery causes a change in the annual capacity of production determining the annual capacity based on the production of previous year is unreasonable and not in accordance with rules. We do not see how the ratio of this decision applies to the facts before us. We are not concerned with a change in determined capacity, but in the initial capacity determination. In that situati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ery fact that the Tribunal, after dismissing as infructuous application for condonation of delay has proceeded to take up the appeal and remanded the matter, which could not have been done without setting aside the order, itself indicates that it has recognised the order. The judgment of the Supreme Court in Pankaj Bhargava v. Mohinder Nath - AIR 1991 SC 1233 at 1240 is authority for the propositi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X