2002 (8) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eriod of closure of not less than 7 days, in terms of Rule 96ZO (2) of Central Excise Rules, 1944, read with Sub-section (3) of Section 3A of the Central Excise Act, 1944. Commissioner of Central Excise, can allow the abatement subject to the fulfilment of the conditions specified under Rule 96ZO (2) of Central Excise Rules, 1944. 2. The present appellant reported closure of factory on different occasions as hereunder for availing the abatement — Sl. No. Date & Time of closure Electricity Meter Reading (Units) Stocks Held (Mts) Date & Time of Starting Electricity Meter Reading (Units) Stocks Held (Mts) 1. 29-08-97 07.00 Hrs Not given Not given 08-09-97 09.00 hrs Not given Not given 2. 18-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-97 and he rejected the claim giving a conclusion even if one of the conditions is floated, the abatement is not eligible. As regards the first period of closure, the intimation is said to have been sent by a letter dated 29-8-97 but the Commissioner has found the following as the reasons for the denial of the abatement. (i)     Only one furnace closed and NOT the Factory. (ii)    Meter readings not given. (iii)   Stock positions not given. We also concur with the Commissioner, as this intimation cannot be considered to be full and complete intimation as required. (b)     As regards the second period, the intimation has been sent by telegram on 18-9-97 and by....