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2013 (11) TMI 749 - HC - Central ExciseEligibility to avail abatement – Electricity meter reading for claiming exemption - Alternative method of assessment Compounded levy scheme u/s 3A(4) of central excise act,1944 r.w. sub-Rule 3 of Rule 96ZO of the Central Excise Rules, 1944 –Held that:- Rule 96ZO (3) of the Central Excise Rules provides for an alternative method of assessment - The conditions given in the Rule require the appellant to give electricity meter reading for the purposes of claiming abatement - During inspection it was found that factory was not running at the relevant period - It was not denied that factory did not have electricity connection - No other material was available to have denied the abatement of 15 days claimed by the assessee of which the intimation was given in time. Law does not insist on impossibility for complying with the provisions of the Act for claiming any exemption or abatement - Where it is established that the party did not have electric connection and was using only DG set, the insistence of providing electricity meter reading for abatement of liability was an absurd suggestion - The other circumstances namely that factory was not found running during inspection and that intimation was given in time was sufficient to grant abatement for relevant period – there was no question of law arise for consideration in the appeal – Decided against appellant.
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