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TMI Blog2004 (6) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : M.P. Bohra, Member (J)]. - This appeal has been filed against the Order-in-Original passed by Commissioner of Central Excise & Customs, BBSR-II on 16th September, 2003 by which he had rejected the application made by the appellants for abatement claim under sub-rule (2) of Rule 96ZP of the Central Excise Rules, 1944. 2. We have heard Shri K.K. Acharya, ld. Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by the Assistant Commissioner either prior to or on the date of closure/resumption of production in the factory. He submits that the procedure under Rule 96ZP was a new procedure and the appellant was not conversant with it so it could have able to furnish the information of closure or resumption of work in time. He relies on the decision rendered in the case of M/s. S.P.S. Metal Cast & Alloy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re and starting of production has to be given to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise with a copy to the Superintendent of Central Excise, either prior to the date of starting production or on the date of starting production. In the present case on all occasions, the informations regarding closure and starting of production were not given as per Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons were given in time. A perusal of Annexure-A will reveal that the closure of 14-1-98 was intimated to the Divisional Office on 16-1-98 and the intimation for starting production on 3rd February, 1998 was given on 9th February, 1998. Similarly, the closure of production of date 5-3-98 was intimated on 9-3-98 and restarting production of 22-3-98 was given on 25-3-98. Admittedly, the intimations w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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