2015 (10) TMI 1677

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....issioner had determined the duty liability at Rs. 4,16,667/- per month. While the annual capacity was determined under Rule 96ZO(3), as per Rule 96ZO(2), a manufacturer who does not produce ingots during any continuous period of not less than 7 days would be eligible for proportionate abatement subject to fulfilment of conditions and passing of order by the Commissioner. 2. In this case, during the period from 7.9.98 to 28.9.98 the appellant factory was closed and there was no production and they claimed abatement for the relevant period and did not pay tax. 3. This is the second round of litigation. The impugned order has been passed after remand by the Tribunal. The Tribunal had directed that there was no Commissioners order rejecting a....

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....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 ingots and billets of non-alloy steel; (c) the manufacturer, when he starts production again, shall inform in writing about the starting of production to the Assistant Commissioner of C.E. , with a copy to the Superintendent of Central Excise, either prior to the date of starting production or on the date of starting production; (d) the manufacturer shall on start of production again a....