TMI Blog2016 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... procedure has been prescribed for claiming the abatement of duty, in case assessee does not manufacture the goods during any continues period of more than seven days - appellant have not followed any procedure, rather their averment regarding the break down of plant was made only in the hearing during the adjudication process - demand upheld - appeal dismissed - decided against assessee. - E/940 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 3A of the Central of Excise Act, 1944 read with Rule 96ZO(3) of the Central Excise Rules, 1944 for the reason of non-payment of Central Excise duty of ₹ 8,33,334/- for the month of March, 2000 the show cause notice was issued and same was adjudicated wherein duty was confirmed and penalty of equal amount and interest was also demanded. Aggrieved by the order in original, the appellant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming abatement, if the factory remains closed for more than seven days. However, the appellant have not followed the procedure and even not filed any application for abatement. The appellant only made the submission at the time of hearing before Adjudicating authority therefore for not following procedure prescribed for claiming the abatement the demand is sustainable. He placed reliance on fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it can be seen that detailed procedure has been prescribed for claiming the abatement of duty, in case assessee does not manufacture the goods during any continues period of more than seven days. We find that the appellant have not followed any procedure as laid down in Rule 96ZO(3) of the Central Excise Rules, 1944 rather their averment regarding the break down of plant was made only in the he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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