2005 (4) TMI 505

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....i P.M. Rao, JDR, for the Respondent. [Order]. -  The issue involved in this appeal filed by M/s. Charu Steels Ltd. relates to eligibility to abatement of duty under Rule 96ZO of the Central Excise Rules, 1944. 2. Heard Shri S.K. Dhanda, learned Consultant and Shri P.M. Rao, learned Departmental Representative. The Appellants manufacture non-alloy MS ingots chargeable to Central ....

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....ingots have been obtained by the appellants. Commissioner has not accepted the explanation of the Appellants that a big bang was heard on 7-5-1998 in the meter room with smoke emerging on account of which meter was not working properly. It is the contention of the Revenue that the appellants had not intimated about the so called big bang in the meter room to the department at all. The appellants h....

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....partment about the meter getting defective on account of said incident. It is also observed that the Central Excise officer had visited the factory premises of the Appellants on 4-5-1998 and they did not find the factory operating furnace. Further, there is no evidence on record to show that when the factory was supposed to be closed, the appellants were manufacturing MS ingots. Merely because the....