2003 (5) TMI 429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal M/s. Amar Alloys (Pvt.) Limited are challenging the demand of duty and imposition of penalty against them by the Commissioner, under the impugned order. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants manufacture non-alloy steel ingots which attracted paym....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er readings; that the basic intention in law is that the intimation should be given for the period of closure of the factory; no duty is payable by them as the entire duty pertains to the period the factory remained closed. Finally, he submitted that as no duty was payable by them there is no question of payment of any interest and penalty. 3. Countering the arguments, Shri Jagdish Singh, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provides for payment of duty in two instalments i.e. 15th of each month and by the last day of the each month. No doubt sub-rule (2) of Rule 96ZO provided for abatement of duty, if the factory remains closed for continuous period of not less than seven days abatement under rule has to be allowed by an order passed by the Commissioner of Central Excise. It, therefore, flows from the provisions of l....