2004 (12) TMI 278

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....lved in these three appeals, filed by M/s. Shiv Durga Ispat, relate to disallowance of abatement claim and consequential confirmation of demand of Central Excise duty and imposition of penalty. 2. I heard Shri K.K. Anand, learned Advocate for the Appellants and Shri V. Valte, learned Senior Departmental Representative for the Revenue. The appellants manufacture non-alloy steel ingots/billets wh....

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....sed. There is substantial force in the submission of the learned Advocate that if the things are required to be done on a particular day which happens to be a holiday, the thing can be done on the next working day. In the present matter, the Appellants could not give the intimation of closure of unit on 9th and 10th October, 1999 as these were Saturday and Sunday and they had given the required in....

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....dvocate has submitted that due to marriage anniversary of the Director, they could not file the intimation on the date of closure; that, however, when the officers visited their factory on 3-12-1999 to verify the facts, they found the furnace closed. The learned Senior Departmental Representative has relied upon the decision in the case of Vishal Metal Casting P. Ltd. v. CCE, Delhi-III, [2003 (151....

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....prior to the date of closure or on the date of closure which has not been done in the present case. As the intimation has been given on 3-12-1999 and furnace has remained closed upto 10-12-1999 that is for a period not less than seven days, the Appellants are eligible for abatement from payment of duty during the period from 3-12-1999 to 10-12-1999. Thus claim of abatement for the period from 30-1....