2009 (10) TMI 774

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....in abatement from payment of central excise duty on the ground that their unit was remained closed for more than seven days. The period is from 1-9-1997 to 13-10-1998. During this period as per Appellant the factory remained closed for 257 days on 12 occasions. During this period from 4-4-1998 to 13-8-1998 the factory remained closed for 132 days continuously. The contention of Appellants is that as the Appellants filed necessary declaration in respect of closure of their unit by supplying the required information regarding the quantity of stocks, electric meter reading etc. and Appellants also gave intimation to the Revenue Authorities regarding re-start of their factory giving declarations regarding stock position, meter reading etc. ther....

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....11-1998 the Central Excise Officer found the factory was running. The only explanation given by the authorized signatory was that the factory was started and intimation was not given due to holiday. Learned Departmental Representative (JDR) also pointed out that during the period 4-4-1998 to 13-8-1998 when the unit was closed for 132 days continuously electricity consumption was even more than the period in which the factory was running. In these circumstances the contention is that the claims of the Appellants was rightly denied. 5. We find that in the present case the annual capacity of the Appellant unit was fixed by Commissioner of Central Excise under Section 3A of Central Excise Act. Appellants made a request for abatement from pay....

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....Quantity of ingots produced (in KG) 3-9-1997 to 30-9-1997 27180 58845 30-9-1997 to 4-11-1997 41760 93300 4-11-1997 to 5-12-1997 44210 56763 5-12-1997 to 3-1-1998 30870 35832 3-1-1998 to 4-2-1998 26590 33498 4-2-1998 to 4-3-1998 23420 86675 4-3-1998 to 4-4-1998 31010 123800 4-4-1998 to 5-5-1998 11410 Nil 5-5-1998 to 3-6-1998 2250 Nil 3-6-1998 to 5-7-1998 31850 Nil 5-7-1998 to 6-8-1998 31730 Nil 6-8-1998 to 2-9-1998 27520 103172 2-9-1998 to 8-10-1998 42688.8 73533 6. From the above we find that the unit remained closed from 4-4-1998 to 13-8-1998 as per Appellants and during this period the consumption of electricity is almos....