TMI Blog2000 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to the effective date of change in parameters. By a letter dated 2-2-1998, vide Annexure 'C', the petitioner forwarded an intimation about the proposed change in the installed machinery under Notification No. 32 of 1997, dated 1-8-1997, inter alia praying to give written approval for the proposed change in the installed capacity. 3.It is contended before us that as the respondent has not granted permission within thirty days, the approval is deemed to have been granted as prayed for in the application. 4.In paragraph 6 [at page 7] of the petition, the following averments are made :- "It is submitted that the change in the parameters intimated to the Commissioner of Central Excise shall be deemed to have come into force on expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed change. It further contemplates that such manufacturer shall obtain the written approval of the Commissioner before making such change. According to the learned advocate, as one month period is mentioned in the aforesaid Rules, if the approval is not granted within that period, it is deemed to have been granted after expiry of the period of one month. It is required to be noted that these rules call upon the party proposing to change to send intimation at least one month in advance, but so far as the decision is concerned, it does not say that if the permission is not granted or application is not decided then it is deemed to have granted. On the contrary, a careful reading of the Rules make it clear that it is for the petitioner to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o indicated in detail in the order. It also appears that the actual production capacity of the Mills during the financial year 1996-97 was 32378 MTs which was higher than the APC determined by the formula. Therefore, the Annual Capacity for the year 1998-99 was fixed at 32378 MTs. It is also clear that since the value of 'd' finishing stand number was changed from 280 mm to 158 mm on 3-6-1998, a new finishing stand was added with the value of 'd' as 158 mm. The effect of overall change has been given with effect from 3-6-1998 in accordance with sub-rule (2) of the Rules. 8.We are told by the learned counsel for he respondent that this order is appealable, but learned advocate for the petitioner submitted that the order is not appealable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the year 1998-99 is fixed at 32378 MTs in accordance with Rule 5 of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 and duty liability will be governed by Rule 96ZP(3) i.e. Rs. 300/- per metric tonne as value of 'd' of Mill No. 3 is 280 mm." 11.Thus, in view of this decision which is rendered by the Assistant Commissioner, in our opinion, the order is an appealable order. When the order is appealable, the petitioner ought to have approached the appellate forum instead of rushing to this Court. 12.Learned Advocate for the petitioner contended that in two cases, the same authority has taken a view that after 30 days from the date of making application intimation the proposed change, effect is to be given, and copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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