2013 (11) TMI 749

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....Appellant : Zafar Moonis/Ssc, R. C. Shukla ORDER We have heard learned counsel for the appellant. Steps were taken by learned counsel appearing for the department on which notices were issued by the office on 13.9.2013 fixing 12.11.2013. An office report has been submitted on 10.11.2013 that neither undelivered cover nor any appearance has been put by the respondents. Under the Rules o....

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....batement of duty under the said Section when Rule 96ZO (2) clearly says "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 alongwith the closing balance of stock of the ignots and billets of non-alloy steel." The Custom....

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....ction again. We find only one condition under Rule 96ZO (2) that intimation regarding reading of the electricity meter to Assistant Commissioner, Central Excise with a copy to ranger Superintendent, Central Excise, has not been fulfilled by the appellants. However, the appellants were not using power supply from electricity board and therefore, they could not have given electricity meter reading. ....

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....give electricity meter reading for the purposes of claiming abatement. In the present case during inspection it was found that factory was not running at the relevant period. It was not denied that factory did not have electricity connection. No other material was available to have denied the abatement of 15 days claimed by the assessee of which the intimation was given in time. Law does not in....