9911796707
TMI Blog2003 (4) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. - During the material period, the appellants were engaged in the manufacture of non-alloy steel ingots (CET sub-heading 7206.90) and were operating under the Compounded Levy Scheme of Rule 96ZO of the erstwhile Central Excise Rules, 1944. Their induction furnace happened to be closed down during various spells between April, 1998 and March, 1999. For such spells of non-operation, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, the intimation could be given only on the 18th. Ld. Counsel submits that, in similar circumstances, the South Zonal Bench (Bangalore) has allowed abatement of duty in respect of continuous holidays in the case of Mahavir Ispat v. CCE, Hyderabad [2002 (150) E.L.T. 1071 (T) = 2002 (53) RLT 300]. Ld. Counsel also refers to Trade Notice of the Chandigarh-I, Commissionerate of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available in the Divisional office during holidays also, who could receive intimations of closure/re-start of manufacturing units in terms of Rule 96ZO(2). Ld. DR has however not cited any departmental circular or Trade Notice laying down procedural guidelines under Rule 96ZO(2) for the period prior to the date of issue of the Trade Notice cited by the Counsel. 4. I have carefully examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants that the closure of the furnace was not by design but on account of break-down. Apparently, this claim has not been rebutted by the Commissioner. This being the position, the earliest time at which intimation of closure could have been given by the party to the departmental authorities was the first working day after the continuous holidays of 16th and 17th May, 1998. They have give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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