TaxTMI 
TaxTMI 
2004 (2) TMI 615
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.... Shri Laxminarayan Goyal, Consultant, 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 Schedu....
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....ed 12-10-1998 regarding breakdown of transformer 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....
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....actory to attend to the complaint of failure of 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 re....
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....n 12-10-1998 itself the assessee has intimated the 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 Superintend....