2000 (7) TMI 736

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..... Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/s. Ganpati Industries Ltd. is whether they are eligible to get abatement of duty under Section 3A of the Central Excise Act read with Rule 96ZO(2) of the Central Excise Rules. 2. Shri R. Santhanam, learned Advocate submitted that the appellants manufacture M.S. Ingots on which central exci .....

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..... very day of closure/start of production; that the condition is mandatory and that the intimation was made to the Range Officer only on 23-12-1997. The learned Advocate submitted that the appellants under their letter dated 12-12-1997 addressed to the Asstt. Commissioner has informed that on account of non-supply of electricity to their unit the production in their unit is not taking place since 8- .....

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..... ufacturer fulfills conditions as may be prescribed. The conditions are specified under Rule 96ZO(2) of the Central Excise Rules. According to this condition the manufacturer has to inform in writing about the closure to the Asstt. Commissioner with a copy to the Suptd. either prior to the date of closure or on the date of closure along with reading of electricity meter and the closing balance of t .....

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