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TMI Blog2002 (4) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... al wherein the Commissioner has stated that noticee also placed reliance on Hon ble Tribunal s decision in the case of Air Control Systems being Final Order No. A/1041/2000/NB(SM), dated 12-8-2002 [2001 (130) E.L.T. 212 (Tri.)] and the Tribunal s decision in ITC - 1993 (67) E.L.T. 529 (Tribunal). He also drew my attention towards the brief presented before the Commissioner. The extract from Para (1) is quoted as below : The only issue involved in the case is that the applications for closure and resumption of the factory were submitted to the office of the Superintendent and not direct to the Assistant Commissioner. We may refer to the letter dated 26-3-99 written by the Assistant Commissioner, Muzaffarnagar to the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer when he restarts production shall again inform in writing about the starting of production to the Assistant Commissioner with a copy to Superintendent of Central Excise either prior to the date of starting of production or on the date of starting production. (iv) The manufacturer shall on start of production again along with the closing balance of stock on restarting the factory, intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise with a copy to the Superintendent of Central Excise. 3. The learned Advocate drew my attention to the letter dated 26-3-99 written by the Assistant Commissioner, Central Excise, Division, Muzaffarnagar to the Assistant Commissioner, Central Excise, Meerut I w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the cases relied by the appellant have been duly considered by the lower authorities while passing the order for rejection of the appellant claim. The merits of the case also have been duly considered by the Commissioner and the Commissioner has very clearly held that he is of the opinion that the intention of the legislature was very clear to the extent that the intimation were to be sent to the Assistant Commissioner. Had it not been so, the legislature would have provided in the law itself that the assessee may file intimation to the Central Excise Department instead of mentioning specifically to the Assistant Commissioner of Central Excise. He has, therefore, rightly rejected the claim for abatement and the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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