TMI Blog1999 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [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 P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty shall 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner 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. Thus w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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