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M/s Mahrishi Alloys P. Limited Versus Commissioner of C. Ex., Tirupati

2015 (10) TMI 1677 - CESTAT BENGLALORE

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 to Commissioner for consideration. When Rules d .....

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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 per Rule 96ZO(2), a manufacturer who does not p .....

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al 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 Rules do not require such application. 5. Ld. A.R. .....

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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 writing about the closure to the Assistant Commission .....

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tion 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 Central Excise, with a copy to the Superintendent .....

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