9911796707
TMI Blog2002 (2) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-rule (2) of Rule 96ZP read with the proviso to sub-section (3) of Section 3A, they were entitled to abatement of duty on a proportionate basis for any continuous period of not less than 7 days of non-production of products, subject to fulfilment of the conditions prescribed in clauses (a) to (e) of the said sub-rule. On 31-3-98, they submitted to the jurisdictional Commissioner an application for abatement of a total amount of duty of Rs. 5,97,914/- for the following periods totalling to 96 days :- (i) 1-10-97 to 7-10-97 (7 days) (ii) 17-11-97 to 1-12-97 (15 days) (iii) 8-12-97 to 23-12-97 (16 days) (iv) 7-1-98 to 8-2-98 (33 days) (v) 23-2-98 to 9-3-98 (15 days) (vi) 17-3-98 to 26-3-98 (10 days) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection of the abatement claim, ld. Counsel submitted that, in most of the letters of intimation of closure and restart of production, the appellants, by mere oversight, happened to show the closing balance of stock as opening balance, which, according to Counsel, did not substantially affect the merits of their abatement claim. He, therefore, submitted that the abatement claim for the entire period ought to have been allowed by the adjudicating authority. Ld. JDR, Shri H.C. Verma reiterated the findings of the Commissioner. 4. Examined the submissions. 5. The abatement claim for the period 1-10-97 to 7-10-97 (7days) has been rejected on the ground of non-filing of declaration of continuous period of closure under clause (e) of Rule 96ZP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round of non-filing of declaration under clause (e). In this connection, I observe that the periods are in the range of 10 to 33 days vide items (ii) to (vi) in para (1) of this order. In respect of each of these periods, if the letters of intimation of closure and restart of production submitted by the appellants to the Asstt. Commissioner are read together, the factum of continuous closure of furnace from the date of closure could be prudently discerned. However, in the absence of mention of the exact time of closure and the exact time of restart in the letters of intimation of closure and restart, it is not possible to make sure that the factory remained closed for the full 24 hours each on the first and the last dates of each period so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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