2004 (2) TMI 615

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...., for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner granting claim for abatement made by the respondent for the period from 12-10-1998 to 21-10-1998. Respondents are manufacturers of Ingots falling under chapter sub-heading 72.06 of the Schedule to the Central Excise Tariff Act, 198....

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....nsformer the assessee had not furnished the electricity meter reading for the reason that it was not visible. The meter reading was furnished only under letter, dated 14-10-1998. Therefore according to the Revenue the date of closure has to be reckoned from the said date and on that basis the closure will be only for less than 7 (seven) days disentitling the assessee for abatement. It is also cont....

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....f CT & PT cum-transformer they issued a certificate of reading by entering into log register. In the meanwhile the Range Superintendent also visited the factory on 13-10-1998 and noted the electricity reading furnished by APSEB officials and endorsed the RG-1 register on that day. It was thereafter the respondent sent intimation on 14-10-1998. After repair of CT & PT cum-Transformer by the Electri....

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....he Assistant Commissioner about the failure of CT & PT cum-Transformer and also the fact that the meter reading was not visible. They requested the Department to make arrangement for visiting the factory immediately. This was done on 13-10-1998 and the reading noted on that day by the officials of the Electricity Board was endorsed by the Superintendent. Under these circumstances we cannot find fa....