9911796707
TMI Blog2003 (1) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. - The appellants filed this appeal against the order-in-original passed by the Commissioner of Central Excise. 2. Appellants are manufacturing steel ingots and billets and are working under Sec. 3A of the Central Excise Act and were paying duty only on production capacity of their unit. Appellants applied for abatement of duty for the period from 26-10-1997 to 4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 18-11-1997 and 2-12-1997, appellants specifically mentioned that their unit ramined closed from the date of closure. In such a situation, the contention of the appellants is that they had complied with the conditions laid down under Rule 96ZO (2)(e) of the Rules. 5. The contention of the revenue is that they had not complied with the conditions laid down under Rule 96ZO(2) of the Rules a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Central Excise of such amount as may be specified in such order, subject to the fulfilment of the following conditions, namely :- (a) the manufacturer shall inform in writing about the closure to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, with a copy to the Superintendent of Central Excise either prior to the date of closure or on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with the closing balance of stock on restarting the factory, intimate the reading of the electricity meter to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, with a copy to the Superintendent of Central Excise; (e) the manufacturer shall while sending intimation under clause (c), declare that his factory remained closed for a continuous period start ..... X X X X Extracts X X X X X X X X Extracts X X X X
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