TaxTMI 
TaxTMI 
2018 (5) TMI 663
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....d on Annual Capacity of Production (ACP) fixed by the Commissioner of Central Excise. The appellant had installed two furnaces with capacity of 3 MTs each in the factory. The ACP was fixed by the Commissioner and the duty liability was discharged at the rate of Rs. 10 lakhs per month. During the period from 20.4.1998 to 31.7.1998, one of the furnaces installed in the factory was closed and was not functional. While discharging the duty, the appellant filed six abatement claims including the abatement claim for Rs. 13,76,881/- for the period of closure from 20.4.1998 to 13.7.1998. The Commissioner disallowed the claim of Rs. 13,76,881/- and also another claim of Rs. 2,66,666/-. The claim of Rs. 13,76,881/- was disallowed on the ground that t....
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....ourt vide order dated 16.9.2010 in W.P. No. 22656/2001 in the case of Chamundi Steel Castings India Ltd. following the said decision, the Commissioner in the case of Chamundi Steel Castings India Ltd. had granted abatement for an earlier period upto 31.12.1998 against which the department filed appeal before the Tribunal as Appeal No. E/513/2011 which was dismissed. In Appeal No. E/130/2009 filed by Chamundi Steel Castings (India) Ltd., vide Final Order No. 42364 & 42365/2017 dated 26.9.2017, the Tribunal following the decision of the Hon'ble High Court in the case of Chamundi Steel Castings India Ltd. held that they are eligible for pro-rata abatement. 3. The ld. AR Shri R.Subramaniam reiterated the findingsi n the impugned order. 4. Hea....
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....es five lakhs per month in two equal instalments, the first instalment latest by 15th day of each month, and the second instalment latest by the last day of each month, and the amount so paid shall be deemed to be full and final discharge of his duty liability for the period from the 1st day of September, 1997 to the 31st day of March, 1998, or any other financial year, as the case may be, subject to the condition that the manufacturer shall not avail of the benefit, if any, under sub-section (4) of the section 3A of the Central Excise Act, 1944 (1 of 1944): Provided that for the month of September, 1997 the Commissioner may allow a manufacturer to pay the sum of Rupees Five Lakhs by the 30th day of September, 1997; Provided further tha....