9911796707
TMI Blog2002 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... days, in terms of Rule 96ZO (2) of Central Excise Rules, 1944, read with Sub-section (3) of Section 3A of the Central Excise Act, 1944. Commissioner of Central Excise, can allow the abatement subject to the fulfilment of the conditions specified under Rule 96ZO (2) of Central Excise Rules, 1944. 2. The present appellant reported closure of factory on different occasions as hereunder for availing the abatement — Sl. No. Date & Time of closure Electricity Meter Reading (Units) Stocks Held (Mts) Date & Time of Starting Electricity Meter Reading (Units) Stocks Held (Mts) 1. 29-08-97 07.00 Hrs Not given Not given 08-09-97 09.00 hrs Not given Not given 2. 18-09-97 20.30 Hrs 2183.9 276.08 26-09-97 21.00 hrs 2188.3 7.730 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egards the first period of closure, the intimation is said to have been sent by a letter dated 29-8-97 but the Commissioner has found the following as the reasons for the denial of the abatement. (i) Only one furnace closed and NOT the Factory. (ii) Meter readings not given. (iii) Stock positions not given. We also concur with the Commissioner, as this intimation cannot be considered to be full and complete intimation as required. (b) As regards the second period, the intimation has been sent by telegram on 18-9-97 and by that time, the appellant came to know the procedures and has sent the intimation by telegram, however we would find that the nominal consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Commissioner was a substantive requirement. We follow the same. We would consider that the intimations in the case of first closure, even though being pleaded to be in ignorance of procedure, the same not having been made as specified, it cannot entitle the appellants for an abatement. For the other three periods, we would require the Commissioner to redetermine the abatement, after verification of the submissions made and also arrive at a clear finding on the plea being made, why abatement is not eligible, when one of the furnaces out of two is only closed. 4. In view of our findings, the appeal is partially allowed as remand for redetermination of the abatement during the three periods when the prescribed intimations have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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