2000 (11) TMI 447

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....Panchasaran, JDR, for the Respondents. [Order]. - In this appeal filed by M/s. Shivansi Ferrous (P) Ltd., the matter relates to the abatement in the payment of central excise duty when the unit was closed during the period 7-6-1998 to 2-7-1998. The Commissioner of Central Excise, Kanpur-I, had disallowed the abatement claim on the ground of non-compliance with the provisions of Rule 96-ZO(2)....

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....rities and they could not get the reading made as the place was not accessable to them. He, however, submits that the appellants had submitted the necessary information from the State Electricity Authorities. As regards the stock position, it was his submission that it has been given although after the re-start of the production. He submitted that these are procedural lapses which were condonable ....

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....98 intimating the closure of their manufacturing activities sine die. The show cause notice was issued on 19-2-1999 and the defence reply was filed on 3-3-1999. In this communication addressed to the Asstt. Commissioner of Central Excise, Jhansi, it has been stated that they are closing their furnace from 7-5-1998. The learned advocate submits that this is a typing mistake and their claim for abat....

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....he jurisdictional authorities for re-consideration of the abatement claim for the period during which the unit actually remained closed. The learned advocate had referred to the following decisions - (i)      M/s. Raj Ratan Castings (P) Ltd. v. CCE, Kanpur, A. No. E/1457/99-NB, Final Order No. A/214/2000-NB(SM); (ii)     M/s. Shatabdi Steels (P) L....