TMI Blog2013 (12) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... e can be excluded for considering the rebate - although the appellant has not complied with the condition (e) of Rule 96ZO (2) but they are entitled for rebate from the payment of duty – Decided partly in favour of Assessee. - E/2375/2004-Mum - Final Order No. A/369/2013-WZB/C-II(EB) - Dated:- 17-4-2013 - Ashok Jindal And P K Jain, JJ. For the Appellant : Ms Aparna H. Adv. For the Respondent : Shri Navneet, Commissioner (AR.) PER : Ashok Jindal The appellants are in appeal against the impugned order wherein the rebate under rule 96Z) (2) of the Central Excise Rules 1944 was denied. 2. The brief facts of the case are that the appellants are engaged in the manufacture of M.S.Ingots and paying duty on the basis of annual ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention that as per the decision of Ram Shri Steels (P) Ltd. Vs. Commissioner of Central Excise, Kanpur reported in 2002 (142) ELT 444 (Tri-Del), as the appellants have substantially complied with the conditions under Rule 96ZO (2) abatement is admissible the said view was affirmed by the Hon'ble High Court of Allahabad decision in the case of Commissioner of Central Excise, Kanpur Vs. Ram Shree Steels Pvt. Ltd. reported in 2011 (274) E.L.T. 20 (All) also relied on Sambhaji Vs. Gangabai reported in 2009 (240) ELT 161 (SC), therefore she prayed that impugned order is set aside, the appeal be allowed. 4. On the other hand the Ld. Additional Commissioner (AR) strongly opposed the contention of the Ld. Counsel and submit that the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy to the Superintendent of Central Excise, immediately after the production in his factory is stopped along with the closing balance of stock of the ingots and billets of non-alloy steel; (c) the manufacturer shall on start of production again, shall inform in writing about the starting of production to the Assistant Commissioner of C.E., with a copy to the Superintendent of Central Excise, either prior to the date of starting production or on the date of starting production. (d) the manufacturer shall on start of production again along with the closing balance of stock on restarting the factory, intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superinte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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