2001 (11) TMI 342

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....heir induction furnace due to some reason at 6.30 P.M. on 24-3-2000 and restarted production on 1-4-2000. They wanted to claim abatement of duty for the period of closure under Rule 96ZO(2). Accordingly, intimation of closure of the furnace as required under Clause (a) of Rule 96ZO(2) was given to the jurisdictional Assistant Commissioner and Range Supdt. on 27-3-2000, the intervening two days (25-3-2000/Saturday and 26-3-2000/Sunday) having been holidays for the Central Excise offices. In their letter of intimation of closure of furnace, they declared the electric meter reading and the stock position of final products as on 24-3-2000/6.30 P.M. The appellants also intimated restart of furnace to the Assistant Commissioner and the Range Supd....

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....e above prayer and submits that the decision of the Commissioner has to be sustained as correct in terms of the provisions of Rule 96ZO(2). He has, in this connection, sought to rely on a Trade Notice of the Commissionerate of Central Excise, Chandigarh-I, which he has brought on record. This Trade Notice [No. 31/99-CE dated 10-8-99] says that, in case of closure scheduled for Saturdays/Sundays and holidays, where prior information could not be given, the party should inform the Range Officer, Divisional Assistant Commissioner and the Commissioner by Telegram, on such date itself, giving all the details as required under the rules. According to ld. DR, in a case like the present one in which the assessee pleads for condonation of the delay ....

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....is evidence. The furnace was closed down on the eve of a Saturday (25-3-2000) followed by a Sunday (26-3-2000), both being holidays for the Central Excise Offices. There is nothing on record to show that the closure was pre-planned or pre-scheduled. In the circumstances, it ought to have occurred to the Commissioner that it was humanly impossible for the assessee to give the intimation required under Clause (a) of Rule 96ZO(2) to the Assistant Commissioner or the Supdt. on 24-3-2000 itself. The Trade Notice, today relied on by ld. DR, does not appear to offer any remedy to such a situation inasmuch as the Trade Notice only purports to cover the contingency of closure scheduled for Saturdays, Sundays and other holidays, in which event telegr....