2005 (10) TMI 479

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..... .H. Patil, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. After hearing both sides, in this case of appeal filed by Revenue, against the order of the Commissioner of Central Excise (Appeals), we find that : (a) Revenue is aggrieved from the order of the Commissioner of Central Excise (Appeals) on the ground that HASITPACD Rules, 1998 sub-rule 3(iii) has been a .....

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..... reason to reckon the valuation of the textiles cleared by an earlier manufacturer from the same premises to govern the determination of valuation/capacity of a new manufacturer subsequently using the same premises. (c) On a specific question from the Bench, both sides fairly agree that the provisions of the Rules 1998 [Rule 3(iii)] are verbatim incorporated in Rule 4 proviso of the Rules, 2 .....

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