NDLI: Commissioner of Central Excise, Chandigarh Vs. M/s. Doaba Steel Rolling Mills.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1944 CENTRAL EXCISE ACT
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Act, 1944 (1 of 1944)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	HOT REROLLING 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- Applicability of r.5-HELD: Rule 5 will be attracted for determination of annual capacity of production of the factory when 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:Section 3A-Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods-Purpose of.-Explained - Held: Section 3A is an exception to s. 3, the charging section, and being in nature of a non obstante provision, provisions of s.3A override those of s.3 - Determination of annual capacity of production of specified goods is to be done as per specific formula prescribed in r.3(3) of the 1997 Rules- That being so, it must logically follow that r. 5 cannot be ignored in relation to a situation arising on account of an intimation under r. 4(2) of the 1997 Rules. Section 3A(2)-Re-determination of annual production- Held: Second proviso to sub-s. (2) of s. 3A contemplates re determination of annual production in a case when there is an alteration or modification in any factor relevant to production of specified goods, but such re-determination has again to be as per the formula in r.3(3) of the 1997 Rules.INTERPRETATION OF STATUTES:Tax statute - Interpretation of - Held: A taxing statute should be strictly construed-Intention of legislature is primarily to be gathered from the words used in the statute.APPEAL:Appeal by revenue-;Held: It cannot be said that merely because in some cases revenue has not questioned the correctness of an order on the same issue, it would operate as a bar for revenue to challenge the order in another case-- However, it is high time when Central Board of Direct and Indirect Taxes comes out with a uniform policy laying down strict parameters for guidance of field staff for filing appeals.
Judge	Hon'ble Mr. Justice D.K. Jain
Neutral Citation	2011 INSC 470
Petitioner	Commissioner Of Central Excise, Chandigarh
Respondent	M/s. Doaba Steel Rolling Mills.
SCR	[2011] 7 S.C.R. 934
Judgement Date	2011-07-06
Case Number	3400

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