9911796707
TMI Blog2002 (2) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... aim for the period 14-6-99 to 29-6-99. In Appeal No. 425/2001, the assessee is aggrieved by rejection of abatement claims for the period 25-3-99 to 29-4-99 and 10-5-99 to 25-5-99. Appeal No. 1213/2001 is against rejection of abatement claim for the period 5-3-99 to 23-3-99. All the claims have been rejected on identical grounds. 2. It appears from the record of these cases that the abatement claims have been rejected on the ground that the assessee did not give intimation of closure/restart production to the jurisdictional Central Excise Range Supdt. as required under clauses (b) & (d) of sub-rule (2) of Rule 96ZO. In Appeal Nos. 80 & 425/2001, it has been pleaded that copies of the notices of closure and restart of production had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfaction of the adjudicating authority. Such copies were either sent under certificate of posting or by ordinary post to the Range Supdt. and this fact, pleaded before the Commissioner, has not been rebutted in the impugned orders. Ld. Counsel, therefore, submits that the requirements of Clauses (b) & (d) of sub-rule (2) ibid, have substantially been complied with by the appellants so as to be entitled to abatement of duty under the sub-rule. Counsel has placed reliance on Final Order No. A/233/2002-NB(D), dated 31-1-2002 [2002 (141) E.L.T. 733 (T)] passed by this Tribunal in the present appellants' own case (Appeal No. E/1575/2001-NB). In that case, Counsel submits, dispatch of notices of closure and restart of production under certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & (d) of sub-rule (2) of Rule 96ZO. The Revenue has no case that any of the other conditions laid down under Clauses (a) to (e) of the sub-rule was not fulfilled by the assessee. The factum of continuous closure is not in dispute. The dispute squarely relates to Clauses (b) & (d) of the sub-rule. Clause (b) requires intimation of closure of furnace to be given to the Assistant Commissioner and copy thereof to be given to the Range Supdt. Clause (d) lays down a similar requirement in respect of restart of production. There is no dispute of these items having been duly given by the assessee to the jurisdictional Assistant Commissioner. The only objection in granting the abatement claim is that copies of the notices were not duly given to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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