2002 (4) TMI 769

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....ommissioner has stated that noticee also placed reliance on Hon'ble Tribunal's decision in the case of Air Control Systems being Final Order No. A/1041/2000/NB(SM), dated 12-8-2002 [2001 (130) E.L.T. 212 (Tri.)] and the Tribunal's decision in ITC - 1993 (67) E.L.T. 529 (Tribunal). He also drew my attention towards the brief presented before the Commissioner. The extract from Para (1) is quoted as below : "The only issue involved in the case is that the applications for closure and resumption of the factory were submitted to the office of the Superintendent and not direct to the Assistant Commissioner. We may refer to the letter dated 26-3-99 written by the Assistant Commissioner, Muzaffarnagar to the Assistant Commissioner (Tech.), Meerut ....

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.... ingots. (iii)    The manufacturer when he restarts production shall again inform in writing about the starting of production to the Assistant Commissioner with a copy to Superintendent of Central Excise either prior to the date of starting of production or on the date of starting production. (iv)    The manufacturer shall on start of production again along with the closing balance of stock on restarting the factory, intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise with a copy to the Superintendent of Central Excise. 3. The learned Advocate drew my attention to the letter dated 26-3-99 written by the Assistant Commissioner, Central Excise, Division, Muzaffarn....