IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. G.C.R. No.2 of 2003 (O&M) Date of decision: 26.8.2011 M/s Devta Steel Rolling Mills -----Petitioner v. CCE, Chandigarh -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- None for the petitioner. Mr. Gurpreet Singh, Sr. Standing Counsel for the respondent. --- ADARSH KUMAR GOEL, ACJ This reference has been made on a direction by this Court. The question referred for consideration is as under:- “Whether Rule 5 of the Hot-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.” Learned counsel for the revenue points out that the matter was kept pending on account of pendency of identical issue before the Hon’ble Supreme Court, which has been decided G.C.R. No.2 of 2003 on 6.7.2011 being C.A. No.3400 of 2003 CCE, Chandigarh v. M/s Doaba Steel Rolling Mills. in favour of the revenue and against the assessee. In view of the said judgment, question referred is decided in favour of the Revenue. The reference is disposed of. It is made clear that if the assessee is aggrieved by this order, it will be at liberty to move this Court. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE August 26, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2