2000 (3) TMI 726

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..... Arunachalam, JDR, for the Respondents. [Order]. -  Assistant Commissioner of Central Excise, Div.II Ghaziabad has imposed a penalty of Rs. 5,000/- on the appellants. They manufacture new products namely Jovan Musk (T) and Sopretty etc. w.e.f. 6-8-1996 and filed the declaration for them under Rule 173B. The Assistant Commissioner in her order dated 19-11-1997 has observed that they fil....

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....2), if a manufacturer commences products of some other goods he is required to file a fresh declaration or amendment of declaration already filed within 30 days of any alteration in the same manner as provided under Rule 173B(1). The lower authorities have held the view that though the production can been commenced, pending declaration/amendment within 30 days of any alteration but no clearance ca....