2000 (8) TMI 912

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...., Consultant, for the Appellant. Shri S. Kannan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  These two appeals and stay applications are on a narrow compass as to the interpretation of words "month & day" to be reckoned under Rule 96ZO(1) of Central Excise Rules, 1944. 2. We have heard both sides and find that under the scheme of compounded levy on Hot S....

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.... us there is a Trade Notice issued by Commissioner of Central Excise, Hyderabad-III which specifies in Para 11 as follows :- "The trade is informed that they should plan the time of closure during the normal office hours." Therefore, the interpretation of the word "day" will have to be given the meaning as determined in this Bench decision mentioned supra and the Trade Notice No. 88/99, date....