ORDER
N.K. Sud, J.
1. After hearing for the petitioner and having one through the order dated 27-8-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, we are of the view that the following question of law arises therefrom:-
“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 actual production for the financial year 1996-1997?”
Consequently, the petition is allowed and Tribunal is directed to refer the statement of the case along with the aforesaid question of law for the opinion of this Court.