2009 (12) TMI 773

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....d should be limited to three cold rolling machines or four cold rolling machines during the period. Second period for which duty demand and dispute is for April, 2000 to July, 2000. NC has contended that during the period the factory was closed because of financial difficulties and there was no production, whereas the Department has contended that appellant is not eligible for any relaxation. Both sides are in appeal. NC is in appeal on the ground that Commissioner (Appeals) should have given them the benefit of dismantling of one cold rolling machine from September to November, 1999 and also relaxation for closure of the factory from June and July, 2000. Revenue is in appeal against the decision of Commissioner allowing benefit of closure ....

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....-1999, wherein they had intimated that one of the cold rolling machines has been dismantled on 1-9-1999 and it would take about 90 days to set it up again. There is no indication by the Original Adjudicating Authority as regards action taken on this letter. There is no observation that this letter was received or not by the Department. The Commissioner (Appeals) in his order dated 13-10-2002 had reproduced the submission made by the appellant that they had submitted a letter to the Department on 22-9-1999 and he had required the department to verify whether the intimation was given or not. Further, there is also no findings as regards observation of Commissioner (Appeals) in his order dated 13-10-2002 that there was no legitimate reason for....

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....te that the factory was remained closed during this period because of financial difficulties and the appellants have sold hot rolled products and there was no production of cold rolled steel patta patties. Further It was also pointed out that Chartered Accountant's certificate submitted shows that there was no production during the period April, 2000 to July, 2000. It was also submitted on behalf of NC that Commissioner (Appeals) had not considered the periods June and July, 2000 on the ground that there was production during the period, which has been denied. Rule 96ZGG of Central Excise Rules, 1944, during the relevant period reads as under :- "RULE 96ZGG. Provision regarding factories ceasing to work or reverting to the normal procedure....

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.... manufacturer shall inform in writing about the closure to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, either prior to the date of closure or on the date of closure. (b) the manufacturer shall intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, immediately after the production in his factory is stopped along with the closing balance of stock of the hot recoiled products of non-alloy steel; (c) the manufacturer, when lie starts production again, shall inform in writing about the starting of production to the Assistant Commissioner of Central Excise, with a copy to the Superintenden....