2004 (8) TMI 612

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....N. Chattopadhyay, Consultant, for the Respondent. [Order per : M.P. Bohra, Member (J)] -  Heard Shri N.K. Mishra, JDR for appellant and Shri B.N. Chattopadhyay, Consultant for Respondent. Mr. Mishra submits that the Respondent had opted to pay duty under provisions of Rule 96ZP(3) of Central Excise Rules, 1944. When the appellant had opted to operate under Rule 96ZP(3), neither the bene....

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.... the Excise duty is not leviable. He relied on the decision rendered in the case of M/s. Sanjay Alloys Pvt. Ltd. v. Commr. of C. Ex., Bangalore reported in 2002 (148) E.L.T. 1097 (Tri.-Bang.) and Malviya Steel Ltd. v. Commr. of Central Excise, Jaipur reported in 2002 (147) E.L.T. 563 ( Tri.- Del.). In present case the factory was permanently closed since 1st August, 1998. The power connection to t....