2004 (6) TMI 543

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....ts which attracted Central Excise duty under Section 3A of the Central Excise Act during the relevant period; that during the period from April, 1998 to March, 1999 their factory remained closed at different periods and some time for more than 15 days; that accordingly they had not deposited the amount of duty under the belief that they were eligible to the abatement of duty on account of closure of factory under Sub-section (3) of Section 3A of the Central Excise Act, read with Rule 96ZP of the Central Excise Rules, 1944; that they had filed abatement claims from time to time with the competent authority; that however, they were issued a show cause notice proposing demand of duty on the ground that during April, 1998 to March, 1999 they we....

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....s to the abatement from payment of duty and then decide the liability of the assessee. Reliance has also been placed on the decision in the case of CCE, Meerut-I v. Aradhna Steels and Alloys Industries P. Ltd., 2004 (62) RLT 22 (CESTAT). The learned Advocate thus claimed that in view of these decisions of the Tribunal, the Commissioner should be directed to first decide the abatement claim filed by them before the duty is demanded from them. 3. Countering the arguments Shri O.P. Arora, learned SDR, submitted that as per provisions of Rules relevant at the time, the Appellants were required to pay duty in two equal instalments in a calender month; that first instalment was to be paid latest by 15th of the month and the second instalmen....

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....the notified goods during any continuous period of not less than 7 days, duty shall be abated, if the manufacturer fulfils such conditions as may be prescribed. The conditions for the purpose of abatement of duty has been prescribed in Rule 96ZP(2) according to which the abatement will be allowed by an Order passed by the Commissioner of Central Excise subject to the fulfilment of the conditions that the manufacturer shall inform in writing about the closure to the Asst. Commissioner with a copy to the Suptd. either prior to the date of closure or on the date of closure along with the reading of the electricity meter and closing balance of stock of Hot Re-rolled products of non-alloy steel. Similarly when the manufacturer starts manufacture....