2000 (3) TMI 726

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..... 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 filed the declaration in 6-9-1996 effective from 6-8-1996 and also .....

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..... le 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 can be made of the goods so produced. I do not see any such restriction in the cite .....

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