9911796707
TMI Blog2002 (4) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the statutory 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g aggrieved 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 furnace ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived in the office of the Commissioner on 2-1-98. Since the change in capacity was required to be intimated to the Commissioner we hold that date of receipt of the intimation in the office of the Commissioner is the relevant date for the purpose of determining the date from which the changed capacity will be applicable. Accordingly, we hold that in the instant case the changed capacity of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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