2008 (1) TMI 810

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....DR, for the Respondent. [Order]. -  Heard both the sides and perused the records. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of MS Bars, Flats and Angles etc. and had been paying duty under Section 3A of Central Excise Act, 1944. By letter dated 12-9-97, the Appellants intimated to the Commissioner of Central Excise propos....

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....roval of the Commissioner is must for making any change in the parameters and date is to be determined by the Commissioner. 3. After hearing both the sides and on perusal of record, Para 4(2) of Notification No. 32/97-C.E. (N.T.), dated 1-8-97, is reproduced below :- "In case a manufacturer proposes to make any change in the installed machinery or any part thereof which tends to change ....

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....sing to change of installed capacity and fixation of Annual Production capacity and to discharge of duty liability to reduce the parameters below 1.10. Further, the appellants vide their letter dated 30-9-97, intimated the Department regarding change in parameters. They had informed that they will start production from 1-10-97. It is further revealed from the letter of the Assistant Commissioner o....

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....er for change of parameters is relevant date.  Para 4(2) of Notification No. 32/97-C.E. (N.T.) dated 1-8-97 provides that the manufacturer shall intimate to the Commissioner of Central with a copy to the Assistant Commissioner at least one month in advance of such proposed change. In this case, there is no communication on the part of Revenue during the one month of the proposed change of par....