2007 (3) TMI 583

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....ntal appeal against the order of the Commissioner (Appeals) No. 73/2005 (73-A-II)CE/HB/Commr. (A), dated 31-3-2005. 2. I heard the learned SDR and perused the records. The original authority demanded in total a sum of Rs. 6,06,674/- under the provisions of Rule 96ZP(3)(1) of Central Excise Rules, 1944 and also imposed equal amount of penalty. 3. On appeal by the assessee, the Commissio....

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.... impugned order which allowed rebate to the respondent unit working under 3A (Compounded Levy) of the Central Excise Act. We find that the Commissioner's order was passed in view of the facts that power supply to the unit had been disconnected by the State Electricity Board. There is no material to contradict that position. There is no error in the impugned order. The appeal fails and is rejected.....