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Sant Steel And Alloys Private Ltd. Versus Commissioner Central Excise Meerut And Others

2015 (5) TMI 60 - UTTARAKHAND HIGH COURT

Abatement under sub-section (3) of Section 3A of the Central Excise Act, 1944 - Closure of factory - Held that:- 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 .....

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ance 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:- 21-4-2015 - Alok Singh,J. For the Petitioner : Mr Atul Kumar Bansal, Adv. For the Respondent : Mr. Shobhit Saharai, Adv. ORDER Hon ble Alok Singh, J. (Oral) Present petition is fi .....

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t factory remained closed from 01.09.1997 to 08.09.1997; intimation about the closer of the factory was given by the registered post to the Assistant Commissioner, Central Excise on 01.09.1997 and fax thereof was also sent on 02.09.1997 and again intimation to restart the factory was given by the registered post on 08.09.1997, therefore, petitioner is entitled for the abatement under sub-section (3) of Section 3A of the Central Excise Act, 1944. It is further contended by Mr. Atul Kumar Bansal, .....

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997 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 an .....

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s, namely (a) the manufacturer shall inform in writing about the closure to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, either prior to the date of closure or on the date of closure; (b) the manufacturer shall intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, immediately after the production in his factory is stopped alongwith the closing balanc .....

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g of the electricity meter to the Assistant Commissioner of Central Excise, 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 wr .....

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