2009 (1) TMI 282

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....s not actually manufactured can be levied and collected Under Rule 96ZO of the Central Excise Rules, 1944 when the duty is levied under Section 3 of the Central Excise Act, 1944 on the goods produced or manufactured. (2) Whether duty of excise can be levied and collected simply on account of failure of Applicant to strictly comply procedural requirement. 2. At the hearing, we find that the aforesaid questions have already been answered in favour of the Assessee and against the revenue by two Division Benches of this Court in the cases of Commissioner, Central Excise Commissionerate, Ludhiana v. M/s Shiv Durga Ispat, Ludhiana (Punjab) (CEA No.63 of 2006, decided on 27-10-2006) and Commissioner of Cental Excise, Ludhiana v. Ralson India Ltd....

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....e or on the date of closure. (b)        the manufacturer shall intimate the reading of the electricity meter to the Assistant Commissioner 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)        the manufacturer, when he starts production again, shall inform in writing about the starting of production to the Assistant Commissioner of C.E. 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....

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.... a delay of two days (P-5). 5. The petitioner filed an appeal before the Tribunal and the claim made by the Tribunal was rejected by sustaining the ground taken in the order in original. The view of the Tribunal is discernible from the following portion of the operative para of its order dated 9-3-2001, which reads as under :- It is not in dispute that the electricity meter reading was not intimated by the Appellants on 16-1-98 when the production was stopped. The subsequent intimation of the electricity meter reading cannot be treated as compliance with the requirement of Rule 96ZO(2)(b). Accordingly the Commissioner was justified in dis-allowing the abatement for the period 16-1-98 to 31-1-98. 6. We have heard learned counsel for the p....