2002 (4) TMI 488

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....r per : G.R. Sharma, Member (T)]. - In the impugned order the learned Commissioner held as under : "Similarly, some statutory obligations have also been conferred upon the Commissioner, Central Excise. According to the said Rule 4 of the Rules ibid, the Commissioner, shall first approve the proposed change in writing and thereafter shall determine the date from which the said change shall be ef....

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....tory provisions of the Rules ibid and I do not think it proper to interfere in the effective date as determined by my predecessor." 2. The facts of the case briefly stated are that the appellant is engaged in the manufacture of MS Ingots. The Government of India under Notification No. 30/97-C.E. (N.T.), dated 1-8-97 notified the goods by the assessee for levy and collection of Central Excise....

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....ed by this order the appellants have filed the captioned appeal. 4. Arguing the case for the assessee Shri R.P. Singh, learned Consultant submits that necessary change was effected on 8-12-97 and intimated to the Department. He submits that since the necessary change was applied for on 23-9-97, which was incumbent on the authorities to permit them to effect the same within one month as requi....

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....the change will be 18-3-98. Learned SDR, therefore, submits that the effective date in the instant case will be 18-3-98. He, therefore, prayed that impugned order may be upheld and the appeal may be rejected. 6. We have heard the submissions of both the sides. We note in the instant case that the assessee had intimated his intention to bring about the change of capacity of the induction furn....