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of <h1>Appeal Granted for Furnace Closure Abatement via Telegram on Weekends & Holidays</h1> <h3>RS. INDUSTRIES (RM) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I</h3> The Tribunal allowed the appeal, setting aside the denial of abatement for closure of furnace on Saturdays/Sundays and holidays sent through telegram. The ... Production capacity based duty - Compounded Levy Scheme Issues:Claim of abatement for closure of furnace on Saturdays/Sundays and holidays sent through telegram.Analysis:The case involved the appellants engaged in manufacturing Non-Alloy Steel Ingots under the Central Excise Tariff Act, 1985, disputing the claim of abatement during 1998-1999 and 1999-2000 under the Compounded Levy Scheme. The dispute arose as the Original Authority denied abatement for 8 days when intimation was sent through telegram on Saturdays/Sundays and holidays. The Commissioner (Appeals) upheld the denial, leading to the appeal.The appellant's advocate argued that they followed the procedure of sending telegram on holidays and filing written claims on the next working day, citing a Trade Notice and a High Court case supporting their stance. On the other hand, the Departmental Representative contended that the rule required written intimation, not telegram, for furnace closure.Upon review, the Tribunal found that the appellants had indeed sent telegrams for furnace closure on Saturdays/Sundays and holidays, followed by written intimation on the next working day. Referring to a Trade Notice and a previous Tribunal case, the Tribunal noted that prior information through telegram was acceptable in cases of holiday closures. The High Court's decision further supported this interpretation. As the Department had allowed abatement from the next working day, the claim for abatement on Saturdays/Sundays and holidays sent via telegram was deemed valid. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief.In conclusion, the Tribunal's decision emphasized the acceptance of telegrams for intimation of furnace closure on holidays, aligning with established precedents and clarifications provided by relevant authorities. The case highlighted the importance of following procedural requirements while also acknowledging practical considerations in industrial operations.
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