2009 (8) TMI 185

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..... .P. Singh, DR, for the Respondent. [Order per: B.S.V. Murthy, Member (T) (Oral)]. - The appellants are engaged in the manufacture of M.S. ingots availing  central excise duty on the basis of annual production capacity fixed by the Commissioner with effect from 1-9-97 under Rule 96ZO(3). The dispute has arisen in this case because the Commissioner in the impugned order has not allowed the aba .....

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..... nt of first 15 days is given. However, deposit the duty for second fortnight completely and apply to Commissioner for refund of 7 days." He submits that Commissioner has rejected the claim for abatement on the ground that the Assistant Commissioner had no power to give abatement for 15 days, secondly, they had not fulfilled the requirement of Rule 96ZO(2) of Central Excise Rules since they had no .....

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..... 97. They had also intimated the closing balance and stock of MS ingots and also informed the Revenue that they had started production again. We find only one condition under Rule 96ZO(2) that intimation regarding reading of the electricity meter to Assistant Commissioner, Central Excise with a copy to Range Superintendent , Central Excise, has not been fulfilled by the appellants. However, the app .....

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