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2011 (1) TMI 757 - AT - Central ExciseProduction capacity based duty - Abatement - stoppage of production - As regards the stoppage of production from 20/6/98 to 30/6/98 - the plea of the appellant is that the production had been stopped on 20/6/98 due to disconnection of the electricity and this fact has been confirmed by the Assistant Engineer, Electricity Distribution - Since the necessary intimation regarding closure had been given on 21/6/98 alongwith the reading of the electricity meter and since as mentioned above, the requirement of Rule 96 ZO (2) is giving the intimation either prior to the date of closure or on the date of closure and since in this case, the intimation about closure was given only on 21/6/98, while the factory had closed since 20/6/98, the Commissioner has rightly denied the abatement for 20/6/98, which has not been disputed by the Appellant, but the Commissioner's order disallowing abatement for 21st June 1998 is not correct as the intimation regarding stoppage of production had been given to Assistant Commissioner on 21/6/98.
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