M/S. Laxmi Steel Rolling Mills Vs. C.C.E., Chandigarh - Court Judgment

Excerpt:
1. in this case the annual capacity of appellants was provisionally determined under rule 5 of hot rolling steel mills annual capacity determination rules, 1997. thereafter, the annual capacity was determined finally vide impugned order. no opportunity of personal hearing was granted to the appellants before passing the present impugned order. therefore, the impugned order, in respect of the appellants, is set aside and the commissioner will pass a fresh order after affording an opportunity of personal hearing and after taking into consideration the larger bench decision of the tribunal reported in 2001 (127) e.l.t. 46. the appeal filed by the appellants is disposed of by way of remand. (dictated in court).

Judgment:
1. In this case the annual capacity of appellants was provisionally determined under Rule 5 of Hot Rolling Steel Mills Annual Capacity Determination Rules, 1997. Thereafter, the annual capacity was determined finally vide impugned order. No opportunity of personal hearing was granted to the appellants before passing the present impugned order. Therefore, the impugned order, in respect of the appellants, is set aside and the Commissioner will pass a fresh order after affording an opportunity of personal hearing and after taking into consideration the Larger Bench Decision of the Tribunal reported in 2001 (127) E.L.T. 46. The appeal filed by the appellants is disposed of by way of remand. (Dictated in Court).