2003 (1) TMI 592

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.... Shri Rajeev Tandon, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellants are engaged in the manufacture of non-alloy steel ingots. They discharge their Central Excise duty liability on compounded levy basis u/s 3A of the Central Excise Act, 1944. Compounded Levy Scheme allows duty rebate in cases where an industrial unit remained continuously closed for ....

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....e intimation was not made on the date of closure. 2. It is the contention of the appellants that the rejection of the abatement claims is wholly unjust and unwarranted. They have submitted that they had furnished all the required information in their intimations relating to time of closure and re-start. These intimations contained declaration of time and date, stock of finished goods and e....

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....am was not received. On this issue, the learned Chartered Accountant appearing for the assessee has pointed out that the Tribunal has held in the case of D.C. Steel (P) Ltd. v. C.C.E., Chandigarh - 2002 (139) E.L.T. 291 that in a case of intervening holidays, submission of intimation on the next working day after holidays satisfies the requirement regarding filing of intimation. The learned Charte....

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....decision in the case of D.C. Steel (P) Ltd. supra. The other objection that the assessee did not file the declaration that throughout the entire period the factory remained continuously closed has also to be treated as technical in nature. The assessee had furnished full particulars about time of closure and re-opening, the electricity meter readings at the time of closure as well as re-opening an....