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2009 (8) TMI 185 - AT - Central ExciseAppellants are engaged in the manufacture of M.S. ingots availing central excise duty on the basis of annual production capacity fixed by the Commissioner with effect from 1-9-97 under Rule 96ZO(3). The dispute has arisen in this case because the Commissioner in the impugned order has not allowed the abatement of payment of central excise duty for the period during which the factory had remained closed from 1-9-97 to 22-9-97 and from 1-11-97 to 15-1-98. - only one condition under Rule 96ZO(2) that intimation regarding reading of the electricity meter to Assistant Commissioner, Central Excise with a copy to Range Superintendent , Central Excise, has not been fulfilled by the appellants - However, the appellants were not using power supply from electricity board and therefore, they could not have given electricity meter reading. Further, the intimation has not been challenged. We find that all other requirements have been fulfilled and the Department also is not contesting that factory had remained closed but the claim for abatement has been rejected only on the ground that reading of electricity meter has not been given to the Department. Under these circumstances, we consider that rejection was only on technical ground in view of the fact that factory was running only on DG sets and this is not disputed by the Department at all.- The impugned order is set aside and the appeal is allowed
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