9911796707
TMI Blog2013 (12) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was decided by the Commissioner of Central Excise, Goa under Rule 96ZO (1) of the Central Excise Rules 1944 read with Induction Furnace Annual Capacity Determination rules 1997. The appellants had opted to pay duty on their goods as per Rule 96ZO (1) of the Central Excise Rules 1944 for the year 1998-1999 and 1999-2000. Due to the retraction on power supply by the electricity, the appellants could not run their factory continuously and the production was frequently interrupted due to power supply by the electricity, the appellants could not run their factory continuously and the production was frequently interrupted due to power retraction. The appellant intimated to the Central Excise Department about the interruption of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d strictly and for this he relied on the decision of Mittal Alloys Vs,. Commissioner of Central Excise, Ludhiana reported in 2009 (244) ELT 237 (Tri.Del). He also relied on the decision of Commissioner of Central Excise, Kanpur Vs. Shatabdi Steels Pvt. Ltd. reported in 2004 (176) E.L.T. 774 (Tri-Del.) and Midland Alloys & Steels Pvt. Ltd. vs. C.C.E., Chandigarh reported in 2002 (139) E.L.T. 339 (Tri-Del). 5. Heard both sides. Considered the submissions as per Rule 96ZO (2) which is of Central Excise Rules 1944 which is reproduced here as under: "(2) Where a manufacturer does not produce the ingots and billets of non alloy steel during any continuous period of not less than seven days and wishes to claim abatement under sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise; (e) the manufacturer shall while sending intimation under clause (c), declare that this factory remained closed for a continuous period starting from ------- hours on --------- (date) to --------- hours on ------------ (date)". It is an admitted fact that in this case the appellant has not complied with the condition (e) of the said Rules by not mentioning the hours at which the production was stopped. Although, there are contrary decision of this Tribunal on the issue but in the case of Ram Shree Steels Pvt. Ltd. (supra). The Hon'ble High Court of Allahabad has categorically held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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