1978 (12) TMI 46

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....at the party M/s. Mahipal Singh and Mohinder Pal Singh applied to the Department on 18-2-1976 that their centrifugal be sealed as their factory will remain closed with effect from 22-9-1976 till further intimation. Explanation (c) of Sub-rule (2) of Rule 93B of Central Excise Rules, 1944 lays down that in computation the liability of any unit producing khandsari sugar for duty, the period during w....

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....No. 240/75, dated 22-12-1975, explanation (b) of Sub-rule (2) of Rule 92B has been amended to provide that the khandsari sugar unit shall be deemed to commence manufacturing operations from the date on which its centrifugal starts producing khandsari sugar in a season. The centrifugal of the appellant unit was found sealed on 28-2-1976; the duty liability on the party's unit will not be attracted ....

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....a personal hearing granted to them on 25-9-1978 at New Delhi and they have not also requested for any further date. The case is, therefore, dealt with on the material available on records. 5. Govt. have carefully examined the records of the case. 6. Sub-rule (2) (b) of Rule 92B speaks of the commencement of manufacturing operation which could be from the date centrifugal starts working and o....