2006 (10) TMI 169

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....has been preferred by the revenue against the order of the Customs, Excise & service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') dated 1-12-2004 [2005 (192) E.L.T. 647 (Tribunal)] in E/Appeal No. 676/2000-NB(B), proposing following questions of law :- "1. Whether the intimation of date of closure of the furnace sent after two days due to intervening holidays can be considered ....

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.... Act') on the basis of Annual Capacity of Production. The assessee applied for abatement claim from 9-10-1999 to 18-10-1999, which was disallowed on the ground that the closure intimation was filed on 11-10-1999 instead of 9-10-1999, as required under Rule 96ZO(2) of the Central Excise Rules, 1944 (for short, 'the Rules'). Explanation of the assessee was that the unit was closed on 9-10-1999 at 22....