9911796707
TMI Blog2008 (4) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. After hearing both sides duly represented by Shri P.M. Dave, the learned advocate appearing for the appellant and Shri Sameer Chitkara, the learned SDR and after going through the impugned order, we find that the appellant was engaged in the manufacture of MS Plate falling under Chapter Heading 7216.90 of the Central Excise Tariff Act, 1985. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices were issued to the assessee for recovery of duty amount of Rs. 4,66,500/- for the period April 1998 to March 1999. The appellant claimed abatement for the period of closure from 1-5-1998 to 14-5-1998; 26-9-1998 to 18-6-1998; and for the period 9-7-98 onwards. The Commissioner, in his impugned order, has held that when the appellants have chosen to avail the benefit of lesser rate of duty, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that their unit was closed w.e.f. 1-7-1998 onwards and was never revived thereafter, in which case, their liability to pay the duty would not arise. On the other hand, the Revenue s contention is that once they have opted for payment of duty in terms of Rule 96ZP(3), the appellants cannot opt out of the same and they are under legal obligation to pay the duty, irrespective of the fact of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closed, the same amounts to the extinguishing the very existence of the factory and virtual death, no duty liability can be fixed on the said unit. The claim of the abatement provided under law (though not under Rule 96ZP(3) but under other provisions of said rule), are for a situation where the factory is temporarily closed on account of some reason, but will not cover the situation where the un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Balaji Steel Profile surrendered its registration certificate whereas in the present case, the appellants has not done so. Nevertheless, the said fact, in our view, will not make any material difference, in as much as admittedly, the factory was closed w.e.f. 1-7-1998 onwards and was never revived thereafter. 6. In view of the above, we set aside the impugned order and remand the matter to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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