TMI Blog2002 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... nts M/s. Didar Steel Complex Pvt. Ltd. 2. Shri Atul Dixit, learned Senior Departmental Representative, submitted that respondents manufactured non-alloy steel ingots in respect of which they opted to avail the abatement of duty under Rule 96ZO(3) of the Central Excise Rules, 1944; that as the respondents were having a furnace of 3 MT they were required to pay Central Excise duty of Rs. 5 lakhs per month as full and final despatch of their duty liability; that during the month of August, 1998 and in September, 1998 the respondents instead of paying Rs. 5 lakhs each month, paid only Rs. 3.75 lakhs each month; that as the duty was short-paid, a show cause notice dated 26-2-99 was issued to them for demanding the differential duty; that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board s Circular No. 485/51/99-CX, dated 15-9-99 which has been relied upon by the Commissioner (Appeals) in the impugned Order is not relevant as the said circular is in respect of stenters and not in respect of induction furnace; that accordingly the decision in the case of Karamyogi Dyeing Pvt. Ltd. v. Commissioner of Central Excise, Mumbai, 2001 (136) E.L.T. 639 (Tri.) is also not relevant as the appellants therein were the processors of textile fabrics. 3. Opposing the appeal Shri J.S. Agarwal, learned Advocate, submitted that Section 3A(3) of the Central Excise Act provides that the duty shall be levied at such rates as the Central Government may by notification specify and collected in such manner as may be prescribed; that pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty in respect of goods notified under Section 3A(1) of the Central Excise Act. The proviso to sub-section (3) provides for the abatement of the duty if any factory did not produce the notified goods during any continuous period of not less than 7 days subject to the conditions prescribed. The conditions have been prescribed under Rule 96ZO(2) which require the manufacturer to notify in writing about the closure to the Assistant Commissioner with a copy to the Superintendent either prior to date of closure or on the date of closure along with the closing balance of stock and reading of the electric meter. The manufacturer when he starts production again has to inform in writing about the starting of production to the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claims with the jurisdictional Commissioner on 17-9-98 and 22-10-98. In the interest of justice, we are of the view that the Commissioner must decide the eligibility of the respondents to the abatement from payment of duty for two periods as soon as possible, in any case within two months from the date of this Order. If the abatement claims filed by the respondents are allowed and no duty is found to be short paid, the question of payment of any duty by the respondents would not arise. However, if the abatement claims are not allowed fully or partially and any duty of excise becomes payable, the respondents are liable to pay the same forthwith. The Commissioner will decide the question of admissibility of abatement of duty after affording a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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