TaxTMI 
TaxTMI 
2000 (11) TMI 365
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....i M.M. Dube, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether an assessee is authorised to pay the amount calculated pro-rata in case the manufacturing units product falls on account of break-down etc. 2. The facts of the case in brief are that the appellants are a re-rolling mill. They are manufacturing hot rol....
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....d orders finalising the Annual Capacity of Production of the unit based on the parameters ascertained. He also held that no abatement of Central Excise duty was admissible to the appellant for the closure period on the ground that under Rule 96ZP(3), no abatement of Central Excise Duty was admissible for the period of closure and hence the appeal before us. 3. The appellant has also filed a ....
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....liability had to be fixed on pro-rata basis". 4. We find that this is a point of law which can be raised at any stage. Therefore, the Misc. application is allowed. 5. Shri Gopal Prasad, ld. Counsel appearing for the appellant submits that proviso 3 to sub-rule (3) of Rule 96ZP provides : "Provided also that if a manufacturer makes a change in the capacity of the re-rolling installed i....
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.... the one in the case of the appellant. 7. We have heard the rival submissions. We find that the issue is in a short compass. Third proviso to sub-rule (3) of Rule 96ZP speaks of change in the total re-rolling capacity installed. In the instant case, therefore, we have to examine whether there was a change in the re-rolling capacity installed. From the records placed before us and the argumen....