2002 (6) TMI 131

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....hey manufacture non-alloy ingots/billets which are chargeable to duty at the compounded levy rates in terms of Section 3A of Central Excise Act, 1944 read with Notf. No. 30/97-C.E. (N.T.) dt. 1-8-97. They claimed abatement of duty under sub-section (3) of Section 3A read with Rule 96ZO(2) of the Central Excise Rules, 1944 for the following periods on account of closure of their unit:- (i) ....

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....6ZO(2)(a) prescribe that the manufacturer shall inform in writing about closure to the Assistant Commissioner of Central Excise with a copy to the Superintendent of Central Excise prior to the date of closure or on the date of closure. Admittedly, in this case the intimation for closure is given on 24-11-97 which is one day after the closure. I see nothing in the rules against allowing the abateme....

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....." In this case, the appellants are claiming the abatement for a total period of eight days of closure but in view of the provisions of the rules they have been held to be eligible for abatement only for six days. The actual period of closure of the unit is however, for a continuous period of more than seven days. This clause will not operate against them resulting in denial of abatement for less ....