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2015 (10) TMI 1844 - SUPREME COURT

2015 (10) TMI 1844 - SUPREME COURT - 2015 (325) E.L.T. 228 (SC) - Denial of Abatement claim - Determination of annual capacity of production - Held that:- The abatement of duty under consideration in respect of Stenter of 'SM ECON-2100 make are for the period of closure from 06.11.1999 to 14.11.1999, 10.12.1999 to 18.12.1999 and 11.02.2000 to 19.02.2000 and in respect of Stenter of PRIMATEX for the period of closure from 10.01.2000 to 18.01.2000 wherein the duty payable on the stenters installed .....

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3A of the Act. Special leave petition was preferred by the Union of India against the said judgment which was dismissed by this Court. The judgment is reported by the Madras High Court in Commissioner of Central Excise v. M/s. Entex Pvt. Ltd. [2015 (9) TMI 827 - MADRAS HIGH COURT]. - It becomes clear that the respondent was not supposed to pay any duty, more so, when the entire exercise was revenue neutral. It legitimately claimed the rebate. We, thus, do not find any reason to interfere with .....

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o the Central Excise Tariff Act, 1985 (hereinafter referred to as 'Act'). The processed textile fabrics have been specified by the Central Government under Notification No. 41/98-CE(NT) dated 10.12.1998 as notified goods on which there shall be levied and collected a duty of excise in accordance with the provisions of Section 3A of the Central Excise Act, 1944. Assessee, accordingly, had to discharge its liability from 16.12.1998 on the processed textile fabrics in terms of Rule 96ZQ of .....

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for the period from 10.01.2000 to 18.1.2000. Sub-rule (7) of the Rule 96ZQ of the Central Excise Rules, 1944, (hereinafter referred to as 'Rules') as it existed prior to 01.03.2000 provides that when an independent processor does not produces or manufactures the processed fabrics specified in sub-Rule (1) during any continuous period of not less than 7 days and wishes to claim abatement under sub-Section (3) of Section 3A of the Act, the abatement will be allowed subject to the fulfillm .....

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, 2000, in terms of closure (e) to sub-Rule (7) of the Rule 96ZQ of the Rules. Department's case is that Notification No. 18/99-CE(NT) dated 28.02.1999 amended the provisions of Rules 96ZQ by inserting clause (e) and according to clause (e), when the claim for abatement by independent processors is for a period less than one month, he shall be required to pay the duty as applicable for the entire period of one month and may, subsequently, seek such claim after payment of such duty and in vie .....

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