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2015 (6) TMI 1047 - AT - Central ExciseEligibility for abatement - sub-rule (2) of Rule 96ZP - factory of the respondent was closed during the period from 28.06.1997 to 12.10.1997 - before re-start of production, the respondent on 10.10.1997 exercised option to operate under Rule 96ZP (3) - Demand of duty as determined, w.e.f. 1st September, 1997 - Held that:- it is clearly borne out from the records that the respondent had intimated the option for availing of the Scheme on 10.10.1997 under Rule 96ZP (3) of Central Excise Rules, 1944. Therefore, duty is payable under the said sub-rule (3) only with effect from 10.10.1997. In respect of the period 28.06.1997 to 12.10.1997 as the factory was closed, the respondent is eligible for abatement under sub-rule (2) of Rule 96 ZP, as rightly held by the Commissioner in the impugned order. - Decided against the revenue
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