Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1677 - CESTAT BENGLALORE

2015 (10) TMI 1677 - CESTAT BENGLALORE - TMI - Determination of annual capacity of production - Rule 96ZO(2) - Held that:- From the Rule, it can be seen that Rule does not envisage any application to be made by the manufacturer or the assessee. In this case, the appellant had requested the Deputy Commissioner to adjudicate the matter after personal hearing and had also stated that they are eligible for abatement. The proper course to be adopted by the Deputy Commissioner was to refer the matter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant is engaged in the manufacture of M.S. Ingots falling under CTH 72.04. During the relevant time to which the dispute relates to, the products which notified under Section 3A of the Central Excise Act, 1944 and the duty liability was based on annual capacity determined by the Commissioner. According to the provisions of Central Excise Rules, the Commissioner had determined the duty liability at ₹ 4,16,667/- per month. While the annual capacity was determined under Rule 96ZO(3), as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

passed after remand by the Tribunal. The Tribunal had directed that there was no Commissioners order rejecting abatement in this case. 4. Ld. Advocate on behalf of the appellant submits that the abatement has been denied on the ground that the appellant did not make an application for abatement. It is his submission that there is no finding in the order that the appellant has not fulfilled the conditions to get abatement. The only ground taken is that no application was made. He submits that Rul .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

reads as under: Where a manufacturer does not produce the ingots and?(2) billets of non-alloy steel during any continuous period of not less than seven days and wishes to claim abatement under sub-section (3) of Section 3A of the Central Excise Act, 1944 the abatement will be allowed by an order passed by the Commissioner of Central Excise of such amount as may be specified in such order, subject to the fulfilment of the following conditions, namely:- (a) the manufacturer shall inform in writin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

el; (c) the manufacturer, when he starts 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 Ce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version