TMI Blog2000 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... l is whether an intimation of closure sent to the Range Superintendent can be deemed to be an intimation to the Asst. Commissioner as required under Rule 96 ZO(2). 2. The facts of the case in brief are that appellants are engaged in the manufacture of M.S. Ingots. With the introduction of compound levy effective from 1-9-1997, assessees having induction furnace were directed to pay duty either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of closure was sent to the Asst. Commissioner, the question of abatement did not arise. 3. Arguing the case for the appellants, Shri Kamaljeet Singh, ld. Counsel submits that in the instant case that intimation was sent to the Range Superintendent. Since it was the beginning of a new scheme with which the assessee was not conversant, therefore, the intimation instead of being sent to the Asst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He submits that Rule 96ZO(2) was very specifically prescribing that an intimation of closure of a factory should be sent to the Asst. Commissioner with copy to the Range Superintendent and not to any one else. He submits that the Tribunal has taken a strict view on this issue in the case of CCE, Delhi v. Avis Electronics (P) Ltd. reported in 2000 (117) E.L.T. 571, vide para 8. "In the light ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in transit, he can take credit on the basis of the original. This can be done only if he satisfies the concerned Asst. Collector about the loss of the duplicate copy in transit." 5. Ld. DR submits that since the legislature had a definite intention requiring an intimation to be sent to the Asst. Commissioner and since in this case, no intimation of closure was sent to the Asst. Commissioner, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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