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TMI Blog2004 (11) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... to 12.30 hrs. on 29-10-1999. The Commissioner has taken a view that the day has to be reckoned from 00.00 hrs and as they had already worked for 12 hrs. on 22-10-1999 and 12 hrs. on 29-10-1999, both the days are to be excluded and therefore, the 5 MT furnace was not continuously shut down for 7 continuous days in terms of the Rules and hence rejected their abatement claim. The findings recorded by the Commissioner is noted herein below : I have carefully gone through all the available records of the case and have given careful consideration to the oral and written submissions of the assessee. 2. The brief issue for consideration in this case is to decide whether M/s. Maharshi Commerce Ltd., Nacharam claim for abatement of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule. (In the instant case the 5 MT furnace was closed from 12.00 hrs on 22-10-1999 to 12.30 hrs on 29-10-1999). A day certainly contains 24 hours, but the accounting system adopted by various officials/judicial/quasi-judicial agencies for measurement of a particular day which is assigned with a particular date of the month reckons the starting of the day from 00.00 hrs of midnight to 24.00 hrs of the next midnight, where the day and the date changes. Webster s Third New International Dictionary Volume I defines Day as the period of the earth s rotation on its axis ordinarily divided into 24 hours, measured by the interval between two successive transits of a celestial body over the mean meridian . A Civil day is defined as a day adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 paise for the closure period from 22-10-1999 to 29-10-1999. 2. The learned Chartered Accountant pointed out that the day has to be reckoned from the time on which the furnace was shut down and if that is reckoned from 12.00 hrs. on 22-10-1999 to 12.30 hrs. on 29-10-1999, then it is deemed to be shut down for 7 continuous days. He also submits that in terms of Section 9 of the General Clauses Act 1987, it is untenable to exclude both the day of closure and the day of re-start. He also referred to the meaning of a day as per Chambers 21st Century Dictionary which states - the period of time in any 24 hours normally spent doing something, especially working . He submits that in terms of Rule 96ZO(2)(e), the manufacturer shall, while s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a copy to the Superintendent of Central Excise, either prior to the date of starting production or on the date of starting production; (d) 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; (e) the manufacturer shall while sending intimation under clause (c), declare that his factory remained closed for a continuous period staring from hours on (date) to hours on (date). He points out that Rule 96ZO(2) refers to seven days and the day commences from 00.00 hrs. Clause (e) only refers to the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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