2002 (3) TMI 180

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....el falling under Chapter 72 of the Schedule to the Central Excise Tariff Act. During the material period, they were working under the Compounded Levy Scheme and accordingly, paying duty under the provisions of Rule 96ZO read with Section 3A of the Central Excise Act. Their induction furnace went into closure for the period 25-1-98 to 3-2-98, for which they filed a claim for abatement of duty under....

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.... that the furnace had been closed from 8 A.M. on25-1-98 till further intimation and it was also indicated that detailed information was being sent. There being holiday in the office of the Asstt. Commissioner on 25-1-98 and 26-1-98, a telegram must have been received by him only on 27-1-98. A letter intimating closure of furnace and furnishing the required particulars of stock and electrical meter....

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....er Clause (b) of Rule 96ZO(2). Though the period of dispute is prior to the date of trade notice, Counsel submits, the principles embodied in that notice ought to have been followed by the Commissioner. 4. Ld. JDR, Shri S.C. Pushkarna reiterates the findings of the Commissioner. 5. On a careful examination of the submissions, I am inclined to hold that the denial of abatement claim for two d....

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..... It appears to me that the party has acted in accordance with the spirit of the Trade Notice and, therefore, the Commissioner ought not to have discounted their, conduct to the extent of denying the abatement claim for the above two days. 6. It is also pertinent to note that the department has had no case that proper intimation of closure of furnace was not given to the jurisdictional Central ....