2000 (8) TMI 912

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S. Kannan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. These two appeals and stay applications are on a narrow compass as to the interpretation of words month day to be reckoned under Rule 96ZO(1) of Central Excise Rules, 1944. 2. We have heard both sides and find that under the scheme of compounded levy on Hot Stenter capacities, month is reckoned and understood .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Central Excise, Hyderabad-III which specifies in Para 11 as follows :- The trade is informed that they should plan the time of closure during the normal office hours. Therefore, the interpretation of the word day will have to be given the meaning as determined in this Bench decision mentioned supra and the Trade Notice No. 88/99, dated 6-12-1999 by Commissioner of Central Excise, Hydera .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X