2015 (5) TMI 60

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.... counsel for the petitioner that petitioner company is engaged in manufacturing of alloy steel ingots classified under sub heading no. 7206.90 of the Schedule of the Central Excise Tariff Act, 1985. He further contends that factory remained closed from 01.09.1997 to 08.09.1997; intimation about the closer of the factory was given by the registered post to the Assistant Commissioner, Central Excise on 01.09.1997 and fax thereof was also sent on 02.09.1997 and again intimation to restart the factory was given by the registered post on 08.09.1997, therefore, petitioner is entitled for the abatement under sub-section (3) of Section 3A of the Central Excise Act, 1944. It is further contended by Mr. Atul Kumar Bansal, learned counsel for the pet....

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.... 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 alongwith the closing balance of stock of the ingots and billets of non-alloy steel; (c) the manufacturer, when he starts production again, shall in form in writing about the starting of production to the Assistant Commissioner of Central Excise, with a copy to the Superintendent or Central Excise, either prior to the date of st....