TMI Blog2001 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. Period of closure Amount of abatement 19-4-99 to 26-4-99 Rs. 1,31,550 8-5-99 to 17-5-99 Rs. 1,59,133 21-6-99 to 28-6-99 Rs. 1,31,550 12-7-99 to 15-9-99 Rs. 10,58,234 2. The proviso to sub-section (3) of Section 3A of the Central Excise Act, 1944 provides that "where a factory producing notified goods did not produce the notified goods during any continuous period of not less than seven days, duty calculated on a proportionate basis shall be abated in respect of such period if the manufacturer of such goods fulfils such conditions as may be prescribed." Appellants claimed abatement under the above provision. The Commissioner rejected the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to confiscation; (b) the independent processor shall inform, in writing, about such closure to the Assistant Commissioner of Central Excise, with a copy to the Superintendent of Central Excise, at least three days prior to the date of such closure, giving the following details, namely :- (i) the name of the manufacturer of the stenter; (ii) the date of purchase of the stenter; (iii) the number of chambers as determined under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998; (iv) the serial number or identification number of the stenter; (v) reason for closure of the stenter; (vi) approximate number of days for which the stenter shall remain close; and (vii) date and time from whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for resuming production : Provided that the Commissioner of Central Excise may condone, for reasons to be recorded in writing, the delay in giving prior information under clause (b), if he is satisfied that such delay in giving information was caused due to unavoidable circumstances. Explanation I. - For the purposes of these rules, an "independent processor" means a manufacturer who is engaged primarily in the processing of fabrics with the aid of power and who also has the facility in his factory (including plant and equipment) for carrying out heat-setting or drying, with the aid of power or steam in a hot-air stenter and who has no proprietary interest in any factory primarily and substantially engaged in the spinning of yarn or wea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement by the independent processor has been disallowed by the Commissioner by a written order made in this regard, the independent processor shall be required to pay duty and interest if any applicable prior to getting reopened the stenter sealed under clause (c). This clause, according to us, cannot be applied in the matter of consideration of a claim for abatement under clause (f). In the facts of this case, admittedly, the unit was closed from 12-7-99 to 15-9-99. Therefore, there cannot be any dispute on facts regarding the eligibility for the claim of abatement under clause (f) during the above period. We therefore hold that the Commissioner committed an error in rejecting the claim for abatement for the above period by invoking clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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