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2009 (8) TMI 185

..... 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, Centra .....

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..... e appeal is allowed - E/5950/2004 - 535/2009-EX(PB), - 18-8-2009 - Justice R.M.S. Khandeparkar, President and Shri B.S.V. Murthy, Member (T) Shri Alok Arora, Advocate, for the Appellant. Shri K.P. Singh, DR, for the Respondent. [Order per: B.S.V. Murthy, Member (T) (Oral)]. - The appellants are engaged in the manufacture of M.S. ingots availing central excise duty on the basis of annual production .....

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..... ts that in respect of the first period of closure, they had written a letter dated 26-9-97 and on the body of the letter, the Assistant Commissioner had observed : Abatement of first 15 days is given. However, deposit the duty for second fortnight completely and apply to Commissioner for refund of 7 days. He submits that Commissioner has rejected the claim for abatement on the ground that the Assi .....

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..... riod and this was not disputed by the Revenue. Further, with regard to second period also the appellant had intimated on 31st October 1997 about the closure from 1-11-97. They had also intimated the closing balance and stock of MS ingots and also informed the Revenue that they had started production again. We find only one condition under Rule 96ZO(2) that intimation regarding reading of the elect .....

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