ORDER
N.K. Sodhi, J.
1. Having heard Counsel for the parties and after going through the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, we are of the view that the following question of law arises from the order of the Tribunal :-
“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”.
2. The Tribunal is directed to refer the statement of the case with the aforesaid question of law for the opinion of this Court.
The petition stands allowed.