TMI Blog2015 (10) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the Tribunal by relying the Hon'ble High Court of Madras and allowed the appeal. I find that the lower appellate authority has not considered the Hon'ble High court of Madras's order and relied the Hon'ble High Court of Gujarat's decision in the case of Ambuja Cements Vs. UOI. Both the lower appellate authority and the Tribunal joined by the decision of Hon'ble High Court of Madras order in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enter' installed by the appellant under Independent Textile Processors with Annual Capacity of Production Determination Rules, 1998. The lower authority confirmed the demand of ₹ 4,64,515 and ₹ 3,21,428/- under Rule 96ZQ(5)(i) along with interest and imposed a penalty of ₹ 7,85,942/- under Rule 96ZQ(5)(ii) of CER, 1944. The Ld. Commissioner (Appeals) rejected their appeal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Mad.) and decision of the Tribunal in Ahmedabad Bench in the case of Sanoo Fashion Pvt. Ltd. Vs. CCE, Surat - 2013 (298) ELT 719 (Tri.-Ahmd.). 3. On the other hand, the Ld. AR reiterated the findings of the impugned order and the adjudication order. He submits that as per 96ZQ (7) if the period of closure is less than one month they are required to pay duty and claim abatement afterwards. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is reproduced as under. 7. We have considered the submissions. We take note of the fact that it is not the case of Revenue that erection was not going on or the assessee had actually used other 3 chambers during the relevant period. No evidence has been shown for this purpose. It is the assessee's claim that permission to install additional chambers has been given and they had intimated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut also because it is basically only a procedural violation. On merit, it has not been shown that the appellants are not eligible [for] abatement. By respectfully following the Hon'ble High Court Order as above and Tribunal's order, I hold that in the present case the demand of duty is not sustainable. Accordingly the impugned order is set aside and appeal allowed. (Order pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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