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2015 (7) TMI 1159 - HC - Central ExciseAbatement under sub-section (3) of Section 3A of the Central Excise Act, 1944 - condition (e) under sub-rule (2) of Rule 96ZO - 5 MT furnace - shutting down for furnace for seven continuous days - Held that: - the manufacturer suppose not to produce during any continuous period of not less than seven days. The appellant’s furnace had functioned upto 12. hours on 22-10-1999 and from 12.30 hours to 24 hours on 29-10-1999. Therefore, the original authority had rightly excluded both the dates as the furnace had functioned on those days. Excluding those days, it was found that the furnace was not shut down for a continuous period of seven days and therefore, the appellant does not fall within the meaning of sub-section (3) of Section 3A of the Central Excise Act, 1944 - appeal dismissed.
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