9911796707
TMI Blog2007 (10) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... sented by Shri Prakash Shah, Advocate for the appellant and Dr. M.K. Rajak, SDR for the Revenue, we find that as per undisputed facts on record, appellant were granted central excise registration on 12-4-2001 when their factory was still under construction. However, the commercial production did not start till 23-8-2001. The appellant claimed for the benefit of the Notification on 16-8-2001 i.e. before the start of the commercial production. In the said application, the appellant applied for permission to avail the special procedure relating to processed textile fabrics under Rule 15 of Central Excise Rules, 2001 and in terms of Notification No. 32/2001. 3. The impugned order stands passed by the Commissioner in de novo proceedings vide w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the first time in a new processing factory coming into existence after 1-5-2001 were required to make application prior to the commencement of production. Subsequently, the scheme was substituted by new Rules vide Notification No. 31/2001-C.E., dt. 28-6-2001 issued under Rule 15 of Central Excise (No. 2) Rules, 2001. As per para 7(1) of the notification, any independent textile processor, who wants to avail the benefit of the Notification is required to make an application prior to the commencement of commercial production. In terms of para 7(2), any processing factory existing as on 1-5-2001, the application was required to be made on or before 20-5-2001. In terms of the explanation attacked to the said sub-rule, if no application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of the said Notification. Para-7(1) of the Notification is in clear terms, lays down that an independent textile processor shall make an application prior to the commencement of the commercial production (emphasize provided). All the units before the start of commercial production are required to take out central excise registration. As such, in all cases there is bound to be some gap between taking of central excise registration and start of commercial production. If such assessees are required to make an application immediately on grant of central excise registration, the expression used in para-7(1) i.e. an independent textile processor shall made an application prior to commencement of commercial production, would lose its effect an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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