9911796707
TMI Blog2003 (10) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Hindustan Processors Ltd., the issue involved, is whether the abatement of duty is available to them under Rule 96ZQ(7)(g) of the Central Excise Rules, 1944. 2. Shri K.K. Anand, learned Advocate, submitted that the appellants are independent processors processing man-made fabrics, which are assessed to Central Excise duty un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal vide Final Order No. A/170/2003-NB(C), dated 2003 [2003 (156) E.L.T. 68 (T)]. 3. Countering the arguments, Ms. Charul Barnwal, learned SDR, submitted that as per the provisions of Rule 96ZQ of Central Excise Rules, 1944, 50% of the amount of the duty payable for calendar month was required to be debited by 15th of the month and the remaining amount by the end of that month and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It has not been disputed by the Revenue that the appellants have filed the abatement claim for the period from 23-10-2000 to 1-2-2001. The stenter was sealed on 23-10-2000 and the seal was broken on 1-2-2001. It is thus apparent that the factory was closed for a period which is more than one month. In such circumstances, the provisions of Clause (g) will be applicable. There is no requirement o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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