TaxTMI 
TaxTMI 
2015 (7) TMI 1159
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....ainst the order passed in Appeal No. E/1416/2000 on 5-11-2004 [2005 (191) E.L.T. 737 (Tribunal) by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore. 2. The appellant claimed for abatement of Central Excise Duty relating to their 5 MT furnace in terms of condition (e) under sub-rule (2) of Rule 96ZO. The appellant's factory was closed for a period from 12....
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....ssioner committed an error in reckoning the period as referred in Rule 96ZO(2) and rejected the claim of the appellant erroneously though the appellant's factory was remain shut down continuously for a period of seven days. He further contended that there is a clear seven days stoppage of functioning of the manufacture and therefore, the appellant is entitled to rebate. Without proper appreciation....
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....tion (3) of section 3A of the Central Excise Act, 1944, the abatement will be allowed by an order passed by the Commissioner of Central Excise of such amount as may be specified in such order, subject to the fulfilment of the following conditions viz. : (a) the manufacturer shall inform in writing about the closure to the Assistant Commissioner of Central Excise, with a c....
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.... the manufacturer shall on start of production again along with the closing balance of stock on restarting the factory, intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise; (e) the manufacturer shall while sending intimation under clause (c), declare that his factory remained cl....