9911796707
TMI Blog2004 (2) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta, learned DR, submitted that respondents manufactured M.S. ingots of non-alloy steel which attracted levy of Central Excise duty under Section 3A of the Central Excise Act at the relevant time; that they had filed the abatement claim under Section 3A(3) of the Act read with Rule 96ZO(2) of the Central Excise Rules, 1944 for the period from 28-5-1998 to 18-5-99 on account of closure of their factory from 27-5-98 at 9.30 P.M. to 18-5-99 at 10.00 A.M.; that a show cause notice dated 11-2-2000 was issued to them for rejecting the abatement claim on the ground that the conditions, stipulated in Rule 96ZO(2), were not complied with inasmuch as the closure intimation was sent by them on 28-5-98 to the Assistant Commissioner under their letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents were in possession of reading on 18-5-99 when they re-commenced the production; that as the mandatory condition of Rule 96ZO(2) has not been complied with, they are not eligible for the abatement of duty. He relied upon the decision in the case of U.P. Alloys (P) Ltd. v. Collector, 1999 (113) E.L.T. 495 (T) and M/s. Kathe Steel Rolling Mills Pvt. Ltd. v. C.C.E., Aurangabad, 2000 (115) E.L.T. 145 (T). Reliance has also been placed in the case of Indian Aluminium Co. Ltd., 1991 (55) E.L.T. 454 (S.C.) wherein it has been held by the Supreme Court that non-observance of even procedural condition is not to be condoned if it is likely to facilitate the commission of fraud and introduce administrative inconveniences. He also referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity Officers after breaking the seals of the meter room along with electric meter cubical box; that in view of this, it was not possible for the respondents to record any meter reading and intimate the same to the Department. The learned Advocate relied upon the decision in the case of Ram Shree Steels (P) Ltd. v. C.C.E., Kanpur, 2002 (142) E.L.T. 444 (T) wherein the abatement claim was allowed by the Tribunal though the electric meter reading was not given as the meter room had been sealed by the Electricity Board. 4. We have considered the submissions of both the sides. Section 3A(3) of the Central Excise Act provides that when the factory did not produce the goods during any continuous period of not less than 7 days, duty calculated on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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