9911796707
|
Home
Issues:
1. Whether an intimation of closure sent to the Range Superintendent can be deemed as an intimation to the Asst. Commissioner as required under Rule 96ZO(2). Analysis: The case involved a dispute regarding the compliance with Rule 96ZO(2) which required an intimation of closure to be sent to the Asst. Commissioner with a copy to the Range Superintendent. The appellants, engaged in manufacturing M.S. Ingots, opted to pay duty based on the capacity of the furnace under the compound levy scheme. During a strike, they sent an intimation of closure to the Range Superintendent, leading to the question of whether this constituted substantial compliance with the rule. The Ld. Commissioner held that the intimation should have been sent only to the Asst. Commissioner for abatement to apply. The appellant's counsel argued that the intimation sent to the Range Superintendent should be deemed as an intimation to the Asst. Commissioner's office, citing a previous Tribunal decision. The Tribunal noted that the rule aimed to prevent clandestine activities and that compliance was not a mere technicality. As per a strict interpretation, failure to send the intimation to the Asst. Commissioner was a material issue. Consequently, the Tribunal upheld the decision rejecting the appellant's claim for abatement, emphasizing the importance of following the rule's requirements to prevent loopholes in duty payment. The Tribunal analyzed Rule 96ZO(2) and emphasized the significance of sending the intimation of closure to the Asst. Commissioner as mandated. The rule aimed to prevent clandestine activities and required strict compliance to ensure duty payment integrity. The Tribunal rejected the appellant's argument that sending the intimation to the Range Superintendent sufficed, highlighting that the rule's requirements were not mere technicalities but essential steps to prevent irregularities in duty payment. Consequently, the Tribunal upheld the decision denying the appellant's claim for abatement, emphasizing the rule's strict interpretation and the importance of following it accurately to maintain duty payment transparency and prevent misuse.
|
