2018 (7) TMI 236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ic quality of their final product, closed down the production. It is also not in dispute that the factory was closed for the period 13.11.1998 to 31.12.1998. The appellants claimed abatement of duty for the period of closure. It is the case of the Revenue that the assessee had opted to discharge their duty liability under Rule 96ZP(3) read with section 3A of the Act and accordingly they are not entitled to abatement of duty. By the impugned order, the Ld. Commissioner held that the proportionate abatement of duty for the period of closure under Rule 96ZP(2) is not admissible. 2. None appeared on behalf of the appellant despite Notice, Heard the ld.Supdt.(DR) appearing on behalf of the Revenue. The Notice had not been received back 'undel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te 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 alongwith the closing balance of stock of the hot re-rolled products of non-alloy steel; (c) The manufacturer, when he starts production again, shall inform in writing about the starting of production to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, either prior to the date of starting production or on the date of starting production; (d) The manufacturer shall on start of production again alongwith the closing balance of stock on restarting the factory, intimate the readin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich the nominal diameter on last stand does not exceed 200 millimetres, the sum payable under this sub-rule shall be calculated as if for the letters and figures "Rs.300/-", the letters and figures "Rs.150/-" were substituted: Provided further that for the month of August, 1997, the manufacturer may pay the amount due for the said month by the 31^st of August, 1997: Provided also that if a manufacturer makes a change in the capacity of re-rolling installed in his factory, or there is any change in the total re-rolling capacity installed, he shall pay the amount, calculated pro rata: Provided also where a manufacturer, fails to pay the whole of the amount payable for the month of August, 1997 by the 31^st day of A....