IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.2 of 2005 Date of Decision:22.03.2010 M/s Quality Steel ....Petitioner Versus Commissioner of Central Excise, Chandigarh ...Respondent CORAM:- HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Surjeet Bhadu, Advocate, for the petitioner. Mr.H.P.S.Ghuman Sr. Standing Counsel for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise and Service Tax Appellate Tribunal 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 determined in terms of Rule 4 (2) on account of change in parameters even though redetermined annual capacity is less than the actual production for the financial year 1996-97?” This question stands squarely answered by this Court in favour of the assessee and against the revenue in GCR No.11 of 2004 titled as M/s Bhagwati Steel Industries Vs. Commissioner of Central Excise, Chandigarh decided on 19.3.2010. Accordingly, the instant reference is answered in favour of the assessee in terms of M/s Bhagwati Steel Industries's case (supra). (ASHUTOSH MOHUNTA) JUDGE 22.3.2010 (MEHINDER SINGH SULLAR) AS JUDGE