2010 (11) TMI 207

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..... t was assessed to the excise duty on the basis of the capacity of production in respect of same under Section 3-A of Central Excise Act, 1944 ("the Act"). 2. The assessee claimed the abatement of excise duty for the period 26-5-1998 to 30-6-1998 and 30-10-1998 to 2-12-1998 on the ground that on these dates the factory was closed. 3. The abatement was disallowed by the Commissioner Central E .....

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..... al Excise Act? (ii) Whether the applicant having admittedly produced the entire R.T. 12 as prescribed under the Central Excise Rule (A perusal of which clearly establishes the stock position of the goods upto the time of closure of the unit) The Tribunal was not justified in over looking the said R.T. 12 while observing that the production figure has not been given by the applicant? (iii)&e .....

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..... itted as it was sealed; - It was not accessible to the assessee. 9. Be as it may, it is admitted that the assessee did not furnish the information about the finished goods and the raw material on the date of closure. It is necessary condition under the Rule. As the necessary conditions were not complied with, the abatement was rightly refused. 10. In view of the aforesaid reasons, all .....

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