TMI Blog2009 (1) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... n given by the petitioner on 16-1-1998. The meter reading has been noted by the Range staff which is evident from the reading of their note dated 17-1-1998. The reading noted by the Range staff is 799370 KWH on 17-1-1998. On 19-1-1998, the Assessee had also intimated the meter reading to be 799365 KWH as on 16-1-1998. When the aforesaid reading is compared with the reading intimated by the petitioner on 19-1-1998, as on 16-1-1998 at 18 hours, the unit is shown to have consumed only five units. It is not possible to contemplate that with five units the petitioner could have indulged in any production. There was no question of any production and consequently, no duty could be imposed. Therefore, the answer to the questions posed has to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 3-A of the Central Excise Act, 1944, the Government has power to levy and collect duty on any product according to the production capacity of the Assessee. The scheme is known as 'Compounded Levy Scheme' which was introduced w.e.f. 1-8-1997 by including manufacturer of Steel Ingots and Billets. A notification in that regard dated 1-8-1997 read with Rule 96ZO of the Central Excise Rules, 1944 was issued. The notification provided that if the factory remains closed for not less than 7 days, then the Assessee becomes entitled of abatement of duty in terms of Rule 96ZO(2). The Rule 96ZO(2) reads as under :- Where a manufacturer does not produce the ingots and billets of non-alloy steel during any continuous period of not less than seven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remained closed for a continuous period starting from -----hours on......(date) to------hours on--------(date). 4. The petitioner has claimed that the unit was closed by it on 16-1-1998 at 18 hours. In that regard, a intimation was sent on 16-1-1998 itself, which was duly acknowledged by the office of the Assistant Commissioner of Central Excise (P-1). The position of stock was also intimated on 17-1-1998. However, on account of inadvertence, it failed to intimate electricity meter reading (P-2). The electricity meter reading could be intimated only on 19-1-1998 (P-3) because the previous day 18-1-1998 was Sunday. It has also been found that the petitioner kept the unit closed till 31-1-1998. The Range Officer had visited their factory o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on all excisable goods which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985. (b) a duty of excise on all excisable goods which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985. (c) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods specified in the Second Schedule to the Central Excise Tariff Act, 1985 which are produced or manufactured in India, as and at the rates, set forth in the said Second Schedule. 7. A perusal of the aforesaid provisions makes it evident that duty could be levied on the goods produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
