9911796707
TMI Blog2000 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : G.R. Sharma, Member (T)]. Vide the impugned order, the Commissioner disallowed abatement for the period 1-9-1997 to 19-9-1997 claimed by the appellants. Being aggrieved by this order, the appellants filed an appeal. 2. The facts of the case, briefly stated, are that the appellants are engaged in the manufacture of ingots falling under Heading 72.06 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed data about the stock of finished goods and raw material but did not indicate the electric meter reading on the date of breakdown or closure of their furnace. 3. Shri Rajesh Chhibber, learned Counsel appearing for the appellants submits that the appellants had informed the concerned authority on 31-8-1997 itself regarding breakdown of the furnace and stoppage of production. He submits that pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Shri Mewa Singh, learned SDR submits that stoppage of the factory is normally supported by the electric meter reading. He submits that for the purpose of determining that a particular unit manufacturing excisable goods was closed during a particular period, electric meter reading becomes very relevant and important. He submits that there is no indication to show that the factory actually r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular unit is producing excisable goods or not. In the instant case, not only the meter reading has not been furnished, but no document has been produced by the appellants to indicate that during the relevant period for claiming abatement, the factory was actually closed. In the absence of any supporting documents, we find that the claim is unsubstantiated. In this view of the matter, we rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
