TaxTMI 
TaxTMI 
2015 (11) TMI 456
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....cate For the Respondent : Shri V.K. Shastri, Asst. Commr (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 18/Commr.Goa/Cx. dated 25.02.2004. 2. The relevant facts that arise for consideration are the appellant herein has during the period 01/04/98 to 10/11/98, though functioning under the option of payment of Central Excise duty under production capacity b....
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.... eligible for the abatement as per the provisions of rule 96ZO (2) of the Central Excise rules 1944. He would then draw our attention to the fact that the office of the executive engineer of Goa State Electricity Board during the period had implemented the power restrictions and every month, there was no power in the area where the factory is situated. He would submit that the certificate that the....
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....Central Excise Rules, 1944, if applied in its correct perspective, the appeal of the appellant on merits will not survive for more than one reason. 5.2 Firstly, the provisions of Central Excise Rules, 1944 are for the purposes of ascertaining that the Central Excise duty is properly paid by the assessee. The said provisions of Rule 96ZO clearly mandate that the appellant has to discharge the duty....
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.... as evasion prone goods hence the government brought in the legislation to tax the said goods based upon the production capacity. The legislative intent is very clear that though the duty liability is on production capacity ascertained, abatement was granted if the procedures are followed. Having not followed the procedure, which are required for an assessee to inform the authorities that there is....