TMI Blog2007 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The appellant was manufacturing non-alloy steel ingots/billets which were chargeable to duty up to 31-3-2000 in terms of Section 3A of Central Excise Act, 1944 read with Notification No. 30/97-C.E. (N.T.) dt. 1-8-97. The appellant had opted to pay duty on lumpsum basis in terms of Rule 96ZO(3) on the basis of the Annual Production Capacity of the unit. 3. The appellant had filed claims for abatement of duty under Section 3A read with Rule 96ZO(2) of the Rules for the following periods : (i) 4-9-98 (0800) to 14-9-98 (ii) 30-9-98 to 13-10-98 (iii) 27-10-98 to 21-11-98 and (iv) 18-12-98 to 31-12-98 4. A SCN was issued to the appellant on 9-6-99 for rejecting their abatement claim on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal on the ground that the provisions of sending intimation and giving declaration were mendatory and the Commissioner was right in denying the benefit on the ground that the hour at which the unit was closed from the date of closure, and the hour at which the unit started working on the date of restart were not mentioned. 8. It appears from the record that the appellant had sent the intimation about the date of closure of the unit in respect of all these four periods for which abatement was claimed. 9. For the period from 4-9-98 an intimation was sent on 4-9-98 stating that the unit will remain close from 4-9-98 (8 AM) to 13-9-98 due to general maintenance. Therefore, the date and time of closure were intimated by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord indicate that intimation was sent on 17-10-98 about the closure of the unit with the particulars of the closing stock and meter reading, and again on 21-11-98 about restarting of the unit. For this period, the R.G.I Daily Stock endorsement made by the concerned officer who visited the unit indicated that the unit was closed as per the intimation and re-started as per the intimation. 12. For the period 18-12-98 to 31-12-98 also, there was an intimation given about the closure and restarting of the unit with similar endorsement of verification in the R.G.I Daily Stock. The fact is that the intimations were given and verified to be correct by the proper officer. It also appears from the record that there was contemporaneous material to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
