( 1 ) THE petitioner a steel industry is seeking a writ from this Court to strike down Rule 3 of the Induction Furnace Annual Capacity Determination Rules (for short the Rules) in terms of a notification dated 25. 7. 1997 and is also seeking a writ of certiorari to quash an order dated 30. 9. 1997, Annexure H and a letter dated 11. 3. 1998. The petitioner is also seeking a direction for re-determination of the annual capacity of production by taking into consideration the power factor on the facts of this case.

( 2 ) THE petitioner a Public Limited Company is having a Unit at Kolar and is engaged in the manufacturing of M. S. Ingots of both non-alloy and alloy steel. The petitioner was assessed to Central Excise duty under Chapter 72 of the Act. Duty was paid in terms of the said Tariff Act r/w. Sec. 3 of the Central Excise Act. A new Sec. 3a empowers the Central Government to charge excise duty on the basis of the capacity of production in respect of goods that the Central Government may specify by a notification in the Official Gazette. Annexure A is the notification. In exercise of the powers conferred by Sub-Section (1) of Section 3a of the Central Excise Act, the Central Gover

Click Here to Read the rest of this document