2004 (7) TMI 229

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber (J)]. - Heard both sides. Revenue filed this appeal against adjudication order passed by the Commissioner of Central Excise, Kanpur. 2. The appellants are engaged in the manufacture of M.S. Ingots of non-alloy steel and are working under the compounded levy scheme as per the provisions of Section 3A of Central Excise Act. In the impugned order the Commissioner of Central Excise allowed the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e not in a position to inform the department a date prior to the closure of the factory. When the electricity connection was disconnected on 27-5-1998 they intimated the Revenue Department. In respect of stock position adjudicating authority gave a finding of fact that the intimation regarding stock position was sent to Range Superintendent with a copy to the Assistant Commissioner vide letter dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....any product. Regarding intimation of stock position the respondents informed the Range Superintendent through registered post. The certificate issued by the electricity authorities shows that during this period the electricity connection was disconnected. During arguments it is admitted by the respondents that on 8-5-99 the factory started production and they are not asking for abatement for 8-5-9....