9911796707
TMI Blog2005 (8) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... anur, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This is an appeal against the Order-in-Original No. 3/2003, dated 20-8-2003 passed by the Commissioner of Customs Central Excise, Calicut. The appellants were paying duty of Excise in terms of their Annual Capacity of Production as per Section 3A of the Central Excise Act, 1944 and Rule 96ZO of the erstwhile Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the abatement as per requirements of Rule 96ZO(2) by informing the Assistant Commissioner in writing about the closure of the factory with a copy to the Superintendent of Central Excise either prior to the date of closure or on the date of closure. They have also intimated the electricity meter reading at the time of stoppage with the closing balance of stock of the ingots and billets. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated, there is no convincing reason as to why the appellants should delay the intimation to the Assistant Commissioner alone. Only in one case where the closure was at 1800 hrs on 26-2-2000, Saturday, the closure intimation could not be filed with the Superintendent on the same date, as Saturday was a closing holiday. Accordingly, the closure intimation was filed with the Superintendent of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation letter contains the electricity meter reading and also the closing balance of stock of ingots and billets. The Adjudicating authority has denied the abatement on the ground that the intimation of closure as well as re-starting has been received quite late in certain cases in the office of the Assistant Commissioner. But having regard to that fact that these intimations have been received in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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