1999 (6) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Satnam Singh, SDR, 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, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5/97-C.E., dated 30-8-1997. He submitted 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 effectin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch the change in the installed capacity 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 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Mill on the basis of changed parameters. Ld. 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 Cla....