2007 (3) TMI 279

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e narrated in brief as follows : Appellant is a manufacturer of M.S. Ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985. Appellant has also availed facility of Compounded Levy Scheme for the period 19-11-1999 to 30-11-1999. The Assistant Commissioner of Central Excise, Nanded Division issued a show cause notice to the appellant demanding duty amount of Rs. 1,50,000/-. Appellant submitted detailed reply and also requested for abatement as under Rule 96ZO(2) of the Central Excise Rules, 1944. The Deputy Commissioner, Nanded confirmed the show cause notice for an amount of Rs. 1,50,000/-, imposed equal penalty and also imposed interest from the date of liability period till actual payment by an order dated 22-3-2004. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the Assistant Commissioner immediately after the production in his factory was stopped alongwith closing balance of the stock of ingots and billets of non-alloy steel. He is also required to inform in writing about the staring of production to the Assistant Commissioner and also the reading of the electricity meter as on the date of starting of production. Learned advocate Shri Rodge has not been able to demonstrate to us anything from the orders of the three authorities i.e. the order-in- original passed by the Deputy Commissioner dated 22-3-2004, order passed by the Commissioner (Appeals) dated 6-9-2004 and the impugned order, which will demonstrate that the manufacturer had complied with the above requirements, and yet claim for abatem....