9911796707
TMI Blog1999 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : G.R. Sharma, Member (T)]. - The appellants have filed captioned appeal assailing the order of the ld. Commissioner of Customs & Central Excise. The ld. Commissioner in the order found the Annual Capacity Production of Rolling Mills as 1968 M.Ts. but held that as per para 5 of the Notification No. 45/97-C.E. (N.T.), dated 30-8-1997, the Annual Capacity of Production of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this clause was not applicable in their case inasmuch as their factory was in production during the year 1997-1998 and the change in the parameters was effected only on 31-8-1998 after obtaining the permissions of the Commissioner on 9-8-1998. He submitted that the relevant rule for the purpose of determining Annual Production Capacity after effecting a change in the parameters was sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be deemed to be effective." 4. Ld. Counsel submitted that on 2-7-1998, the appellant submitted a proposal to the Commissioner for permission to change parameters of the rolling mill. The Commissioner under his letter dated 19-8-1998 intimated the permission. He submitted that on 31-8-1998 intimation was sent about change in the parameters of the mill. Reminder was sent on 3-9-1998 and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner followed para 5 of Notification No. 45/97 instead of following sub-clause 2 of Clause 4 of Notification No. 32/97, dated 1-8-1997. The admitted position in this case was that there was a change in the parameters. Since there was a change in the parameters, the appropriate clause for consideration of this change was sub-clause 2 of Clause 4 of Notification No. 32/97, dated 1-8-1997. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
