- (1.) Heard learned counsel Sri Pary Agarwal for the department and Sri A.P. Mathur for the assessee.
(2.) This is an appeal filed by the department under Section 35G of the Central Excise Act, 1944 against an order passed by the Tribunal dated 20-8-2010 [2011 (265) E.L.T. 60 (Tribunal)] for the period 31-11-1998 to 31-3-1999 whereby the appeal of the assessee was partly allowed and the duty for the period 31-11-1998 to 31-3-1999 was determined to be based on the redetermined annual capacity of production.
(3.) The question of law referred to as hereunder :- "Whether in absence of any permission from the Commissioner, Central Excise for making changes the benefit of Rule 4 read with Rule 3 of the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 could be given to the assessee?" ;