2007 (6) TMI 335

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..... te, for the Appellant. Shri A. Hore, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The appellants initially declared the diameter of the rolling mill as 170 mm. which was on verification found to be 165 mm. and accordingly, the Annual Capacity of Production was fixed. However, to meet the revised criterion for less duty-liability, the ap .....

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..... the absence of permission from the Commissioner. The lower Appellate Authority has also passed the impugned Order confirming the demand, feeling helpless, since the jurisdictional Commissioner has not approved the change in the diameter. In this connection, Shri C.R. Das, learned Advocate for the appellants places reliance on the decision of the Tribunal in the case of Ankleshwar Metal Industries .....

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..... de from 1-1-98, the jurisdictional Commissioner after giving an adequate opportunity of hearing to the appellants shall allow the change. Thereafter, the original authority may pass a fresh order on the duty demand, if necessary, after giving a reasonable opportunity to the appellants. 3. The appeal is allowed with the above direction. (Dictated and pronounced in open Court). - - TaxTMI - T .....

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