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TMI Blog2010 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration - Decided in favor of assessee - 112 of 2000 - - - Dated:- 19-10-2010 - Yatindra Singh and Rajes Kumar, JJ. REPRESENTED BY : Shri S.P. Kesarwani, Counsel, for the Appellant. [Order]. The main question involved in this reference is whether fresh declaration is required to be submitted under Rule 57-G of the Central Excise Rules, 1944 (the Rules) for claiming benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal was filed before the Customs, Excise Gold (Control) Appellate Tribunal (the Tribunal). It was allowed on 20-4-1999. the Question Referred 6. The Department filed an application under the Excise Act to refer the question to this Court. This application was allowed on 2-3-2000 and the following question has been referred to this Court for opinion : Whether a manufacturer who has initial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither any change in the inputs nor in the final product. 10. In view of this, there was no necessity of filing a fresh declaration. The declaration already filed by the respondent was sufficient. Conclusions 11. Our conclusions are as follows : (a) Under rule 57G of the Rules no fresh declaration is necessary unless there is change in inputs or the final product; (b) The question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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