2010 (3) TMI 636 - HC - Central Excise

Notice to the jurisdictional Assistant Commissioner - about closed down and restart of unit Held that - sending notice jurisdictional Assistant Commissioner would be sufficient compliance of clause (b) and (d) of sub-Rule 96ZO of the Central Excise Rules, 1944.

Summary

The High Court of Punjab & Haryana held that sending notices of closure/restart of production to the jurisdictional Assistant Commissioner is sufficient compliance with the Central Excise Rules. The Court ruled in favor of the assessee and against the Revenue.