2015 (7) TMI 1159

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.... under sub-rule (2) of Rule 96ZO. The appellant's factory was closed for a period from 12.00 hours on 22-10-1999 to 12.30 hours on 29-10-1999. The Commissioner has taken a view that the day has to be reckoned from 00.00 hours and as they had already worked for 12 hours on 22-10-1999 and 12 hours on 29-10-1999, both the days are to be excluded and therefore, the 5 MT furnace was not continuously shut down for seven continuous days in terms of the Rules and hence rejected their abatement claim. Assailing the same, the appellant preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Bangalore and the Tribunal, on considering the appeal, held that the findings recorded by the Commissioner are legal and proper and rej....

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....ount 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 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 along with the closing balance of stock of the ingots and billets of non-alloy steel; (c)   &nbsp....