TMI Blog2011 (1) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... closure was given only on 21/6/98, while the factory had closed since 20/6/98, the Commissioner has rightly denied the abatement for 20/6/98, which has not been disputed by the Appellant, but the Commissioner's order disallowing abatement for 21st June 1998 is not correct as the intimation regarding stoppage of production had been given to Assistant Commissioner on 21/6/98. - E/968 of 2005 - - - Dated:- 25-1-2011 - Hon'ble Shri Justice R.M.S. Khandeparkar, President Hon'ble Shri Rakesh Kumar, Member (Technical) Shri S.R. Meena, Authorized Representative (DR) - for the Respondent. Per. Rakesh Kumar :- The appellant are manufacturers of MS Ingots chargeable to Central Excise Duty. During the period of dispute, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about the closure to the Jurisdictional Assistant Commissioner with a copy to the Range Officer either prior of the date of closure or on the date of closure and while giving such intimation he shall also intimate the reading of the electricity meter. Similarly, this sub-rule also provides that when the manufacturer re-starts the production, he shall inform in writing about the starting of production to the Jurisdictional Assistant Commissioner with the copy to the Range Superintendent. In this case, the appellant had stopped production due to certain reasons during the period from 28/5/98 to 11/6/98 and 20/6/98 to 30/6/98 and had re-started the production on 12/6/98 and 1/7/98 respectively. With regard to stopping of production on 28/5/98, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartmental Representative and have gone through the memorandum of appeal filed by the appellant. 6. For claiming abatement regarding stoppage of production, the assessee, as per the provisions of Rule 96 ZO (2), has to inform the Jurisdictional Assistant Commissioner with a copy to the Range Superintendent either prior to the date of closure or on the date of closure alongwith the electricity meter reading. In this case, the first period of stoppage of production was from 28/5/98 to 11/6/98 and there is no dispute that the intimation regarding stoppage of production alongwith the reading of the electricity meter had been given to the Jurisdictional Assistant Commissioner on 28/5/98, though the copy of the intimation given to the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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