2002 (6) TMI 119

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....e involved is whether duty of Excise is payable by them under Section 3A of the Central Excise Act, 1944, after they have surrendered their Registration Certificate. 2. Shri J.S. Agarwal, learned Advocate, submitted that the duty liability of the Appellants under the Hot Re-rolling Steel Mills, Annual Capacity Determination Rules, 1997, was determined to be Rs. 68,615/- per month; that the Appe....

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....m for the period September, 1997 to March, 1998 without any abatement; that the abatement could be granted to them if they had opted for the provisions of Sub-rule (1) of Rule 96ZP. The learned Advocate, further, submitted that it stands accepted both in the Adjudication order and in the impugned order that the factory of the Appellant was lying closed during the period of January, 1998 to March, ....

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.... were liable to pay duty from January, 1998 to March, 1998. 4. I have considered the submissions of both the sides. It has not been disputed by the Revenue that the factory of the Appellant was closed during the relevant period. The Revenue has also not disputed the fact of surrendering their Registration Certificate under Rule 174 of the Central Excise Rules. Further, it is not the case of the....