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2015 (11) TMI 456

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..... grant an abatement. In the case in hand, it is undisputed that appellant has not filed any declaration for abatement; they cannot claim the same belatedly even if there was no power connection during the specific period in a month. To that extent, we hold that appellant has no case on merits and the adjudicating authority was correct in confirming the demands with interest. - appellant could have entertained a bone fide belief that the abatement from the duty payment can be claimed subsequently, hence we find that the penalties are unwarranted. Accordingly, we set aside the penalties imposed - Decided partly in favour of assessee. - Appeal No. E/1691/05 - Final Order No. A/3485/2015-WZB/EB, - Dated:- 8-10-2015 - Mr. M.V. Ravindran, Membe .....

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..... ineer of Goa State Electricity Board during the period had implemented the power restrictions and every month, there was no power in the area where the factory is situated. He would submit that the certificate that there being no power is accepted and the industry being functional on only if the power is there, the abatement should not be denied only on the ground that appellant had not filed the abatement claim with the Department. He would rely upon the following judgements. 1.Sabnam Processors 2008 (224) ELT 275 (T) 2.Share Medical Care - 2007 (209) ELT 321 (SC) 3.Texworth International - 2007 (220) ELT 487 (T) 4.Kankai Imports 2007 (7) STR 190 (T) 5.Lokhandwala Constructions 1997 (92) ELT 703 (T) 6.Sambhaju .....

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..... evasion prone goods hence the government brought in the legislation to tax the said goods based upon the production capacity. The legislative intent is very clear that though the duty liability is on production capacity ascertained, abatement was granted if the procedures are followed. Having not followed the procedure, which are required for an assessee to inform the authorities that there is closure of unit due to non availability of power and revenue authorities on inspection record the same and grant an abatement. In the case in hand, it is undisputed that appellant has not filed any declaration for abatement; they cannot claim the same belatedly even if there was no power connection during the specific period in a month. To that extent .....

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