2003 (7) TMI 559

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith effect from 16-12-98 and availed the procedure for payment of duty on compounded basis under Rule 96ZQ read with Section 3A of the Central Excise Act; that under their letter dated 28-1-99, they informed the Assistant Commissioner their intention to close one of their stenter from 1-2-99 to 31-3-99 for want of work; that they accordingly, closed the said stenter at 8 A.M. on 1-2-99; that the stenter was sealed by the Superintendent of Central Excise at 1700 hrs on 1-2-99; that thereafter they informed the Commissioner of Central Excise under their letter dated 11-2-99 that they would now be discharging the duty in respect of two stenters; that under their letter dated 25-2-99 they informed the Asstt. Commissioner about recommencing work....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hey had given intimation of closure 3 days in advance as required by Clause (b) of Rule 96ZQ and accordingly the closure of the stenter was for a period of one month; that if the Superintendent had chosen to seal the stenter at 1700 hrs. because of his own convenience, it does not follow that closure was for less than one month. 3. Countering the arguments Ms. Charul Baranwal, learned Senior Departmental Representative reiterated the findings as contained in the impugned order. 4. We have considered the submissions of both the sides. Proviso to Section 3A(3) provides that where a factory producing notified goods did not produce notified goods during a continuous period of not less than 7 days, duty calculated on proportional bas....