2001 (9) TMI 109

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....e Central Excise Act. In July 1997, a new scheme was introduced under the Central Excise Act by inserting Section 3-A wherein the manufactures of the products manufactured by a re-roller have to pay excise duty on the annual capacity of production with effect from 1-9-97. The petitioner filed a declaration with the respondents on 1-9-97 declaring that the furnace used by the petitioner is of pusher type. Thereafter, the petitioner after technical opinion by chartered engineers filed another declaration on 14-11-97 to the effect that the petitioner is using only batch type furnace. The said application came to be rejected by the impugned order on the ground that the jurisdictional Assistant Commissioner of Central Excise who examined and ver....

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....vent the request of the petitioner made in letter dated 14-11-97 is accepted, the petitioner is liable to pay only lesser tax and by the impugned order, such a right to the petitioner has been taken away without giving any opportunity. Hence, the learned Counsel seeks for the quashing of the impugned order. 3. Heard the learned Counsel for the respondents. The learned Counsel for the respondents submitted that the petitioner earlier declared on 1-9-97 that it was using the furnace which is pusher type. However, within a period of two months, the petitioner by another letter dated 14-11-97 has further intimated that the furnace used by the petitioner is of batch type. On verification by the jurisdictional Assistant Commissioner, it was fo....