9911796707
TMI Blog2002 (1) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Smt. K.A. Mishra, SDR, for the Respondent. [Order]. - The appellant manufactures non-alloy steel ingots/billets which are chargeable to duty on compounded rates under Section 3A of the Central Excise Act, 1944. They applied for abatement from payment of duty for the period from 13-11-97 to 20-11-97 on account of closure of their unit in terms of the provisions of Rule 96ZO(2) of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and on non-fulfilment of this statutory condition, the abatement cannot be allowed. The learned Counsel for the appellants has drawn attention to the letter dated 13-11-97 addressed by the party to the Assistant Commissioner of Central Excise, Patiala in which they had informed that their furnace is closed on 13-11-97 due to damage. In the same letter, the particulars relating to stock of raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the second period of closure from 4-12-97 to 13-12-97, it is observed in the order of Commissioner that the party did not send the intimation for re-start of the unit on 13-12-97; that the intimation was sent to the jurisdictional Superintendent of Central Excise on 15-12-97 by hand and the intimation to the jurisdictional Assistant Commissioner/Deputy Commissioner is given on 15-12-97 through c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner only on 15-12-97. The same is the reason that the letter of re-start could be given to the jurisdictional Superintendent only on 15-12-97. The learned Counsel relies on the provisions of Section 10(1) of the General Clause Act, 1897 wherein it is provided that where, by any Central Act or Regulation, any act or proceedings is directed or allowed to be done or taken in any Court or o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
