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TMI Blog2009 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner in the impugned order has not allowed the abatement of payment of central excise duty for the period during which the factory had remained closed from 1-9-97 to 22-9-97 and from 1-11-97 to 15-1-98. - 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 18-8-2009 - Justice R.M.S. Khandeparkar, President and Shri B.S.V. Murthy, Member (T) Shri Alok Arora, Advocate, for the Appellant. Shri K.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of closure, they had written a letter dated 26-9-97 and on the body of the letter, the Assistant Commissioner had observed : "Abatement 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed by the Revenue. Further, with regard to second period also the appellant had intimated on 31st October 1997 about the closure from 1-11-97. 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 Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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