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TMI Blog2003 (7) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... nual Capacity Determination Rules, 1997 made an application on 26-3-1999 for determination of the capacity of the mill. The Commissioner has passed an order determining the capacity at 3205 tons. By its application dated 26-3-1999, the appellant addressed to the Commissioner asking for re-determination of the capacity, on the ground that the changer of two of the parameters which have the bearing to the final capacity. This application seems to have been received by the Commissioner on 26-3-1999 itself. It wrote further letter to the Commissioner on 2-6-1999 in which it stated that it had changed the parameters of the machinery to those mentioned in its application pointing out that these parameters have been verified by the range officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent said that since the assessee did not obtain the written permission of the Commissioner for change in parameters before effecting the change of parameters, the request for change cannot be considered. The application for redetermination of the capacity even if being put up to the Commissioner what action no response to a letter of the departmental representative, there was initially a request by the Commissioner to grant time to produce the file. Although this time has been given, the file still not produced. 5.The appellant contends that it waited for two months after filing its application for the Commissioner to act upon it before effecting the change in the capacity. That change was carried out, if the assessee's letter of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decides upon the application for change in the parameters. We also note that the last paragraph of the trade notice provides as under : "3. The following procedures shall be followed for obtaining the Commissioner's permission for change in Annual Capacity of the unit : (a) The assessee who intends to change the installed capacity of the induction furnace/re-rolling mill/textile machinery, shall apply with the details of the proposed changes to the Commissioner of Central Excise with a copy to the jurisdictional Assistant Commissioner of Central Excise and Superintendent concerned of Central Excise Range, at least one month in advance; (b) The Superintendent of Central Excise shall examine the request and submit his reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he has no objection from the permission to be granted. No doubt the circular does not deal a case in which the Commissioner after received whatever comments he wants, he still not taken any action on the application. However, it appears that the intention is to ensure that where an assessee has not committed any lapse and followed the procedure he should not suffer for delay by the officers. The application of the appellant was received on the same day by the Assistant Commissioner supported by a Chartered Engineer's certificate which has apparently been verified. It carried out the change in parameters on 1-5-1999 more than a month after that. The appellant states that it has no objection to the change in parameters being effective fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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