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TMI Blog2002 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... to Central Excise duty at the compounding rates as per the provisions of Section 3A of Central Excise Act, 1944. In terms of Rule 96ZO(2) of the Central Excise Rules, 1944 where a manufacturer does not produce the goods during any continuous period of not less than seven days and wishes to claim abatement under sub-section (3) of Section 3A of the Central Excise Act, 1944, the abatement will be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants applied to the Commissioner for abatement on closure of their units for different periods. The Commissioner of Central Excise, Delhi-III vide his Order dated 14-12-2001 has disallowed their abatement claim for 21 days amounting to Rs. 3,43,700/- for the following periods : S. No. Dt. of intimation of closure Dt. & time of closure Dt. of intimation of re-start Dt. & time of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 12. 1-11-99 31-10-99 (2340 hrs) 16-11-99 16-11-99(0020 hrs) 15 13. 17-1-2000 16-1-2000 (2340 hrs) 1-2-2000 1-2-2000 (0030 hrs) 15 14. 7-2-2000 6-2-2000 (2355 hrs) 28-2-2000 28-2-2000 (0010 hrs) 21 15. 5-3-2000 5-3-2000 (2320 hrs) 31-3-2000 26 3. The Commissioner in his order has observed that the intimation u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case as enumerated above are not in dispute. It is also not in dispute that in each case the appellants were closing their factory just before the midnight of the date with effect from which they are claiming the abatement for closure but were sending the intimation of the closure only on the next day. It is well known that the day/date changes at midnight. In all cases it is clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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