Supreme Court · 2011 INSC 470 · Decided 6 July 2011
Commissioner of Central Excise, Chandigarh v. M/S. Doaba Steel Rolling MILLS.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 470 · [2011] 7 S.C.R. 934
- Case number
- CIVIL APPEAL No. 3400/2003
- Decided
- 6 July 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3(A)(2)
Headnote
HOT REROLL/NG STEEL MILLS ANNUAL CAPACITY DETERMINATION RULES, 1997: Rule 5 read with rr. 4(2), 3(2), 3(3)-Re-determination of annual capacity of production of specified goods­ Applicabi/ity of r.5-HELD: Rule 5 will be attracted for determination of annual capacity of production of any change in the installed machinery or part thereof is intimated to Commissioner of Central Excise in terms of r. 4(2)-Central Excise Act, 1944-s.3(A) (2). CENTRAL EXCISE ACT, 1944: E Section 3A-Power of Central Government to charge excise duty on the basis of capacity of production in respect
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