2007 (10) TMI 542

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..... spondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-appeal No 15/04-C.E., dated 30th November, 2004 by which the Additional Commissioner's Order No. 13/2000, dated 29-9-2000 has been confirmed. The Original Authority rejected the rebate claim made by the appellants with regard to the closure of the unit for more than 36 days. The rebate claim arose for the period .....

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..... enters were sealed for more than 36 days and in terms of Rule 96ZQ(g), they are not required to pay the duty for the period in question in advance. They rely on the ruling rendered in the case of Mahalakshmi Enterprises v. CCE - 2002 (140) E.L.T. 143 (Tri.-Del.), where in it has been clarified that when the stenters are closed for more than one month then in terms of Rule 96ZQ(g), the assessee is .....

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..... as clarified this issue in the three cited judgments which applies to the facts of the case. The plea of the assessee is required to be accepted in the light of these judgments. Impugned order is not legal and proper. The same is set aside by allowing the appeal. (Operative portion of the Order already pronounced in open court on conclusion of the hearing)
Case laws, Decisions, Judgements, Or .....

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