TaxTMI 
TaxTMI 
2016 (2) TMI 636
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....ed by the appellant for the period from 02-09-1999 to November, 1999 under Section 3A(3) of Central Excise Act, 1944 read with Rule 96ZP(2) of Central Excise Rules. 2. The fact of the case is that the appellant is engaged in the manufacture of M.S. non alloy ingots falling under sub-heading 7206.90 of the Schedule to the Central Excise Tariff Act, 1985. They opted for payment of duty under Rule 96ZO(3) of the Central Excise Rules, 1944 vide their letter dated 24-08-1999. The appellants production was suspended from 02-09-1999 to 14-01-2000. They filed an abatement claim for Rs. 19,77,770/- vide their letter dated 17-01-2000. In support of claim, they furnished a copy of letter dated 02-09-1999. Intimation of the closure of production and ....
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....ation of closure and intimation of resumption clearly reveal the closure period. Regarding timely filing of intimation of resumption of production, he submits that the production was resumed on 15-01-2000 and intimation was given on 17-01-2000 for the reason that 15th and 16th were holidays on account of Saturday & Sunday. Therefore, the intimation was filed on 17-01-2000, which is well within the time in terms of the provision of General Closure Act. In view of above, the appellant have complied the procedure substantially. However, even if, there is non-compliance of the procedure but it is established that the unit was closed for the continuous period, the abatement was allowed in various judgments. He placed reliance on the following ju....
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....eclare the closing stock specifically, the same stands complied with as the same was declared in the RG-1 and monthly returns. Appellants production was resumed on 15-1-2000, however the intimation was filed on 17-1-2000, it is observed that 15th and 16th being Saturday and Sunday were holidays. Therefore, filing of intimation on 17-1-2000 cannot be treated as belated in terms of provision of General Clauses Act, accordingly to which any act to be done on a particular date and if any holiday falls on that date, the next working day shall be treated as date within the period prescribed. Therefore, there is no delay on the part of the appellant in filing the intimation on 17-01-2000. Regarding non-declaration of continuous closing period, it....