9911796707
TMI Blog2000 (11) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondents. [Order]. - In this appeal filed by M/s. Shivansi Ferrous (P) Ltd., the matter relates to the abatement in the payment of central excise duty when the unit was closed during the period 7-6-1998 to 2-7-1998. The Commissioner of Central Excise, Kanpur-I, had disallowed the abatement claim on the ground of non-compliance with the provisions of Rule 96-ZO(2) of the Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He, however, submits that the appellants had submitted the necessary information from the State Electricity Authorities. As regards the stock position, it was his submission that it has been given although after the re-start of the production. He submitted that these are procedural lapses which were condonable and refers to Tribunal's decisions wherein in similar circumstances with similar facts t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued on 19-2-1999 and the defence reply was filed on 3-3-1999. In this communication addressed to the Asstt. Commissioner of Central Excise, Jhansi, it has been stated that they are closing their furnace from 7-5-1998. The learned advocate submits that this is a typing mistake and their claim for abatement is not from 7-5-1998 but from 7-6-1998. This letter has been acknowledged by some exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g which the unit actually remained closed. The learned advocate had referred to the following decisions - (i) M/s. Raj Ratan Castings (P) Ltd. v. CCE, Kanpur, A. No. E/1457/99-NB, Final Order No. A/214/2000-NB(SM); (ii) M/s. Shatabdi Steels (P) Ltd. v. CCE, Kanpur, A. No. E/1432/99-NB(SM), Final Order No. A/968/2000-NB(SM); and (iii) M/s. Aishwarya Ispat (P) Ltd. v. CCE, Kanpur, 2000 (120) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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