TMI Blog2015 (5) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent of Central Excise either on 01.09.1997 or prior to 01.09.1997. - Undisputedly, fax was sent and received in the office of Assistant Commissioner, Central Excise on 02.09.1997, however, factory, according to the petitioner, was closed with effect from 01.09.1997, it means that intimation about the closer of the unit was sent and received after the closer of the unit. Therefore, petitioner has not made compliance of clause (a) of Rule 96ZO (2). - This is the settled position of law to take benefit of concession/abatement, manufacturer is duty bound to follow the strict procedure given under the Act or Rules which admittedly petitioner has not done - Decided against assessee. - Writ Petition No. 1505 of 2009 (M/S) - - - Dated:- 21- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Assistant Commissioner, Central Excise about the start of the production again, on the date when production is restarted. He further contended that petitioner has sent registered letter on 01.09.1997 intimating the Assistant Commissioner, Central Excise about the closer of the unit, however, to show his bona fide, petitioner once again on 08.09.1997, before production could restart, intimated the Assistant Commissioner, Central Excise about the meter reading of the electricity meter installed in the factory premises and stock available thereon. Further contended that having received the information about the closer of the unit on 01.09.1997, inspection was made in the factory premises and inspection memo was prepared by the Excise Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, with a copy to the Superintendent of Central Excise; (e) the manufacturer shall while intimation under clause (c), declare that his factory remained closed for a continuous period staring from .hours on (date) to hours on . (date) As per sub-clause (a) of the Rule 96ZO (2), manufacturer has to inform, in writing, about the closer of factory to the Assistant Commissioner, Central Excise with a copy to the Superintendent, Central Excise, either prior to the date of closer or on the date of closer. There is no material available on the record that intimation for closer of the factory was sent and got received in the office of Assistant Commissioner, Central Excise and in the office of Superintendent of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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