9911796707
TMI Blog2011 (8) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... troduced vide Notification No. 41/98-CE (NT) dated 10.12.1998. The goods on which duty of excise was to be collected under the provisions of Section 3A were also notified vide Notification No. 36/98-CE dated 10.12.1998. The unit filed declaration on 06.03.2000 giving details of Stenter machines and chambers wherein two Stenter machines viz. Primatex and Barbos each having four chambers was declared. The Annual Production Capacity (APC for short) was fixed wherein duty liability for chambers was two lakhs and the total dutiability was fixed as Rs. 16 Lakhs. The assessee, however, paid Rs. 8 Lakhs showing the short payment Rs. 8 lakhs. On adjudication, demand was confirmed with interest and penalty of equal amount of duty was imposed. The cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1984 and the other in 1989. The Superintendent of Central Excise had very clearly recorded that both the Stenters were found closed on the date of registration itself i.e. on 07.12.1999. They had also given intimation that they intend to start Babros Stenter with effect from 10.12.1999 and the other Stenter will remain closed. It was noticed that Barbos Stenter was closed from 11.01.2000 to 21.04.2000. The assessee filed application dated 07.03.2000, and therefore it was contended by the assessee that the fact of removal of one chamber from Babros Stenter and verification of the same as well as confirmation of the closure of Primatex Stenter was intimated and the same was verified by the Superintendent of Central Excise on 20.03.2000. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Rule, the abatement shall be applicable only on complete closure of the factory and not on closure of hot air Stenter. The Revenue derives strength from this condition. We find from the facts of the case that when the assessee become aware that the notification has come into operation, they have approached the Central Excise authorities on 10.03.2000 and on 11.03.2000 itself and they had dismantled Primatex stenter which was lying closed in their premises. It is also seen from the records and various documents that Primatex stenter was never in operation after 07.12.1999, which was dismantled on 11.3.2000. In this context, the relevant portion of findings of Commissioner (Appeals), as below :- 8. . Therefore, even though from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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