IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.3 of 2005 Date of Decision:29.03.2010 M/s Ganesh Steel Industries ....Petitioner Versus CCE, Chandigarh ...Respondent CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.S.N.Chopra, Advocate, for the petitioner. Mr.Sushil Gautam, Advocate, for Mr.Gurpreet Singh, Senior Standing Counsel, for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, vide order dated 30.11.2004 has referred the following question of law for adjudication by this Court:- “Whether Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 would apply to a case where annual capacity of production has been re-determined in terms of Rule 4(2) on account of change in parameters even though re-determined annual capacity is less than the annual production for the financial year 1996/97?” This very question also came up for consideration in GCR No.1 of 2006 titled as M/s Mahabir Rolling Mills Ltd. Versus Commissioner of Central Excise, Chandigarh, wherein the reference was answered in favour of the assessee in terms of the decision in case Commissioner of GCR No.3 of 2005 --2-- Central Excise, Chandigarh-I Versus Doaba Steels Rolling Mills, reported as 2002(139) ELT 285 (P&H). In view of the above, this reference is answered in favour of the assessee in the same terms as in Doaba Steels Rolling Mills's case(supra). (ASHUTOSH MOHUNTA) JUDGE March 29, 2010 (MEHINDER SINGH SULLAR) seema JUDGE