ASPIAF TEXTILE MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The following main question has been proposed for admission of this appeal:-

(2.) Rule (5) of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, which is relevant for the present case is reproduced below :-

(3.) When the change will be effected from the date of approval of the Commissioner and not from the date of intimation of the assessee and admittedly when the date of approval is 11-1-1999, that can be the date from which change can be allowed and not prior to that.