1999 (12) TMI 605

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....the Appellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant, processor of textile fabrics, at the relevant time paid duty on the basis of what is known as 'compounded levy' scheme. This contemplates levy of duty, not on the weight, length, value or volume of the product manufactured, but on the capacity installed in the factory for s....

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....fabrics during any continuous period for not less than 7 days subject to various conditions such as sealing of the stenter, informing the Department about the closure of the stenter, etc. There is no dispute in the matter before us that any of these conditions has not been adhered to. In the order before us the Commissioner noted that the period for which abatement was claimed commenced on 26th Ja....

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....was not paid for the period in February, abatement is not available, is not supported by the provisions of the Act or the Rules. The proviso to sub-section (3) of Section 3A says that duty calculated on the proportionate basis in respect of a period where a factory do not produce the notified goods during any continuous period of not less than 7 days can be abated. It does not contain any provisio....

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....ion relating to the minimum period of 7 days closure would be satisfied and abatement has to be granted for the entire period. 4. The Departmental Representative endeavoured to argue that it is a condition of the Act and the Rule that for abatement to be granted the independent process himself must not produce any goods. The independent processor before us, he says, has not satisfied this ....